|
#1
|
|||
|
|||
Rebecca,
Yes, report the NOL as a DTA on the NOL company's tax provision regardless of how it might be used on the consolidated return. Statutory provisions are to be done on a standalone basis. See also the guidance provided in SSAP 101, footnote 2 to paragraph 7. Q&A #8 may also prove helpful. Regards, Lisa Mullen Regulatory Education Director |
|
|