Across
- 2. The defined mapping for Schedule M-3 after a Tax Treatment and Book/Tax Difference type are selected for income statement accounts.
- 6. Based on the Book/Tax Difference, a type is defaulted, which determines how the adjustment is calculated in BTE.
- 8. Indicates the line on the tax return where the account will be mapped.
- 9. Includes specific Code or Regulation sections, defaults based on the selected TRL & TRD combination.
- 10. Indicates the white paper detail presentation, when applicable. This also drives the Tax Treatment and Book/Tax Differences.
- 11. The adjustment required for tax purposes
- 12. Provides a deep link to the applicable Code, Regulation, or Revenue Procedure maintained in the Checkpoint library.
Down
- 1. Indicates how the account should be classified for purposes of computing earnings & profits for international entities included in the group.
- 3. The categories used to compute the State A&A computations, based on a defined TRL & TRD combination.
- 4. Identification of certain TRL & TRD combinations that may be treated differently for state purposes.
- 5. Comprehensive list of the possible account descriptions, applicable TRL, standard white paper detail description, appropriate Tax Treatment, and Book/Tax Difference Type.
- 7. The most common Tax Treatment applicable to the TRL & TRD combination selected, based on the KPMG Standard Chart of Accounts.