DTA

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AcronymDefinition
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
DTADraw to Adopt (art)
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
DTADesign and Test Automation
DTADisk Transfer Address
DTADirect Transfer Agreement
DTAData File
DTADigital Test Access
DTADigital Terminal and Access
DTADigital Transistor Arrays
DTADigital to Analog
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
DTADedicated/Development Test Article
DTADiscrete Task Assay
DTADecline to Answer (survey response)
DTADetonation Transfer Assembly (explosive transfer assembly)
DTADistribution Terminal Assembly (telecommunications)
DTADomain Target Architecture (IT architecture specification)
DTADistributed Tracking Algorithm
DTADi-p-Tolyl-p-anisylamine
DTADistribution Touraine Automatismes (French: Touraine Distribution Automation)
DTADuke Theft Auto (Duke Nukem 3D)
DTADavid Travers Agencies
DTADark Tongue Alliance (artists; Utah)
DTADry to Air
DTADarlington Transistor Array
DTADomestic Temporary Assignment
DTADown Tower Assembly (wind turbines)
DTADerek Tynan Associates (Dublin, Ireland)
DTADirector of Temporal Affairs
DTADescending Thoracic Artery
DTADurham Tamil Association (Canada)
DTADigital Transistor Array
DTADiagnostic Troubleshooting Aid (Apache helicopter)
DTADuct Tape Association
DTADown Town Anaheim Funk (band)
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References in periodicals archive ?
For financial reporting purposes, a corporation recognizes a deferred tax asset on its balance sheet for the amount that existing NOL carryovers may reduce future tax liabilities.
Our improving financial performance and positive outlook, among other favorable factors, led to the recapture of our deferred tax asset, which substantially increases our book value per share.
which gives rise to a deferred tax asset of 16 m.u.
Private companies would record a deferred tax asset for the excess of book amortization over tax amortization for the first 10 years and then reverse it over the next five years.
The proposal would require the buyer to establish a deferred tax asset reflecting the profit element of the intra-entity transfer, which adds complexity, as the buyer may not be aware of the amount of the basis difference.
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.
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.
We use the presence of a loss anytime during the sample period to capture not only the fact that a net loss gives rise to a loss carryforward but also that managements' expectation of the occurrence of future losses guides the decision to classify the loss carryforward as a recognized or unrecognized deferred tax asset. Although the particular definition of the proxy potentially leads to a low power test, defining the loss indicator variable on an annual basis also has its problems since a loss in a particular year does not lead to contemporaneous deferred tax assets if the firm uses the loss for a tax carryback.
We first examine the direct effect of the loss carryover on firm value and characterize the market-to-book ratio of the deferred tax asset. This ratio can diverge from 1 for four reasons.