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DTADrive Through Appraisal
DTADrug Treatment Agency (UK)
DTAData (File Name Extension)
DTADifferential Thermal Analysis
DTADownThemAll! (Mozilla Firefox extension)
DTADevelopment Team Approach (UK)
DTADigital-to-Analog (TV converter device)
DTADepartment of Transitional Assistance (Massachusetts)
DTADivision of Tax Appeals (New York)
DTADynamic Traffic Assignment
DTADecreasing Term Assurance (insurance)
DTADatabase Engine Tuning Advisor (Microsoft)
DTADomestic Tariff Area
DTADon't Trust Anybody
DTADemence de Type Alzheimer (French: Dementia of Type Alzheimer)
DTADrug Trafficking Act (UK legislation)
DTADuluth Transit Authority (Duluth, MN)
DTADirective Territoriale d'Aménagement (French: Territorial Directorate of Planning)
DTADecision to Admit (healthcare)
DTADouble Tax Agreement
DTADirect Transfer Agreement (colleges to Universities)
DTADon't Tell Anyone
DTADigital Telephone Adapter (VoIP)
DTADon't Trust Anyone
DTADigital Transistor Arrays
DTADigital Terminal and Access
DTADesign and Test Automation
DTADigital Test Access
DTADirect Transfer Agreement
DTADigital to Analog
DTADisk Transfer Address
DTAData File
DTADevelopment Trusts Association (London, UK)
DTADublin Transport Authority
DTADoctoral Training Account (UK research grant)
DTADip Test Authorization (oil trade)
DTADossier Technique Amiante (French: Asbestos Technical File; building regulation)
DTADocument Technique d'Application (French: Technical Application Document)
DTADiscovery and Translational Area (clinical trials)
DTADisk Transfer Area
DTADental Trade Association (Arlington, VA)
DTADatabase Tuning Advisor (Microsoft SQL Server)
DTADeferred Tax Asset
DTADetainee Treatment Act of 2005
DTADon't Touch Anything
DTADental Trade Alliance
DTADemocratic Turnhalle Alliance of Namibia
DTADirect Tape Access
DTADouble Taxation Arrangement (various locations)
DTADiplôme de Technologie Approfondie (French: Diploma in Comprehensive Technology)
DTADuty Tour Allowance
DTADewaele Technical Agencies (Deerlijk, Belgium)
DTADoor to Airport (shipping)
DTADecision Tree Analysis
DTADelegated Technical Authority
DTADelta Trikes Aviation (est. 1990; France)
DTADynamic Trimming Assistant (Eniram)
DTADog Theft Action (lobby group)
DTADelta, UT (municipal airport code)
DTADead Turns Alive (band)
DTADamage Tolerance Analysis
DTADepartment of Tax Administration (Fairfax, VA)
DTADocument Tracking and Administration (Microsoft BizTalk Server)
DTADanske Turist Attraktioner (Danish: Danish Tourist Attractions)
DTADemencia Tipo Alzheimer (Spanish)
DTADevine, Tarbell & Associates, Inc (Portland, ME)
DTADowntown Annapolis (Maryland)
DTADeath to Analog (Julien-K album)
DTADesignated Tobacco Area (various organizations)
DTADeath to All (Counter Strike clan)
DTAData Transfer Agreement
DTADefense Travel Administrator
DTAData Transfer Area
DTADuchene Transaction Auto (French auto sales)
DTADeath to America
DTADental Technologists Association (Gloucester, UK)
DTADeployment Threat Analyst (US Army)
DTAData Terminal Adapter
DTADetroit Telugu Association (Detroit, MI)
DTADeep Transverse Arrest (obstetrics)
DTADeath to Acronyms
DTADirector Technical Airworthiness (Canadian Forces)
DTADefense Travel Administration
DTADual Trunk Adapter
DTADebt to Total Assets
DTADartmoor Tourist Association (UK)
DTALinhas Aereas de Angola Airlines (ICAO code)
DTADirective to Apprehend
DTADown to Attack
DTADental Therapy Assistant
DTADirected Training Association
DTADiscrete Task Assay
DTADedicated/Development Test Article
DTADecline to Answer (survey response)
DTADetonation Transfer Assembly (explosive transfer assembly)
DTADistribution Terminal Assembly (telecommunications)
DTADistributed Tracking Algorithm
DTADomain Target Architecture (IT architecture specification)
DTADistribution Touraine Automatismes (French: Touraine Distribution Automation)
DTADavid Travers Agencies
DTADark Tongue Alliance (artists; Utah)
DTADuke Theft Auto (Duke Nukem 3D)
DTADry to Air
DTADarlington Transistor Array
DTADomestic Temporary Assignment
DTADerek Tynan Associates (Dublin, Ireland)
DTADown Tower Assembly (wind turbines)
DTADescending Thoracic Artery
DTADirector of Temporal Affairs
DTADurham Tamil Association (Canada)
DTADiagnostic Troubleshooting Aid (Apache helicopter)
DTADigital Transistor Array
DTADuct Tape Association
DTADown Town Anaheim Funk (band)
References in periodicals archive ?
Ascertain the availability of accounting for a deferred tax asset based on the assumption of future income/loss.
Once a deferred tax asset or liability has been measured, the deferred tax provision will be based on the net change in the deferred tax balance during the year.
The analysts report that deferred tax assets, or the stored-up capacity to reduce income taxes, now account for about 8% of life insurers' statutory capital.
For transactions in which the assets have carryover basis for tax purposes (nontaxable transactions and taxable stock acquisitions without a [section]338 election), a deferred tax liability related to any excess book over tax basis-or a deferred tax asset related to any tax over book basis-would be recorded at the time of acquisition.
The deferred tax asset for net operating losses in foreign jurisdictions and the related valuation allowance account are explained by the instructor, as well as the note indicating that the company has not provided for deferred income taxes for undistributed earnings of foreign subsidiaries.
The amount of the net operating loss must be multiplied by the tax rate in order to determine the amount of the deferred tax asset.
The original deferred tax asset is then no longer recoverable.
A bank is allowed to book a deferred tax asset amount equal to the sum of taxable income which it can reasonably expect for the subsequent five years.
How firms avoid losses: Evidence of use of the net deferred tax asset account.
The company must also accept a deferred tax asset for future income taxes that it will not have to pay because of net operating losses it experienced over its developmental years, according to a news release.
Under the proposed Interpretation, a previously recognized tax position that no longer meets the probable recognition threshold would be derecognized by recognizing an income tax liability or reducing a deferred tax asset in the period in which the enterprise concludes that it is more likely than not that the position will not be sustained on audit.
Schrand and Wong (2002) find evidence of income smoothing using the deferred tax asset valuation allowance; however, their study is limited to the banking industry.