Book equivalent of taxable income

Cash tax rate

Current income tax expense (benefit)

Current tax liability (asset)

Deductible temporary differences

Deferred tax asset

Deferred tax liability

Effective tax rate

Enacted tax rate

Income tax provision

Permanent book–tax differences

Structural tax rate

Tax accounting balance sheet

Tax carryovers

Taxable temporary differences

Temporary book–tax differences

Uncertain tax position

Valuation allowance