tax-provision-calculator

# Tax Provision Calculator ## Overview The Tax Provision Calculator skill implements ASC 740 income tax accounting requirements. It calculates current and deferred tax provisions, analyzes temporary differences, and supports uncertain tax position assessment. ## Capabilities ### Current Tax Expense Calculation - Book-to-tax adjustments - Taxable income determination - Applicable rate application - Credit utilization - NOL usage - Estimated payment reconciliation ### Deferred Tax Asset/Liability Computation - Temporary difference identification - Tax basis determination - Book basis tracking - Rate change impacts - Deferred tax rollforward - Classification (current/non-current) ### Permanent vs. Temporary Difference Classification - Permanent difference identification - Book-only items - Tax-only deductions - Meals and entertainment - Fines and penalties - Stock compensation excess benefits ### Valuation Allowance Assessment - Positive evidence analysis - Negative evidence analysis - Scheduling of reversals - Tax planning strategies - Historical profitability - Future projections ### Rate Reconciliation - Statutory to effective rate bridge - State tax impact - Foreign rate differential - Permanent items impact - Credits effect - Discrete items ### FIN 48/ASC 740-10 Uncertain Tax Position Analysis - Recognition threshold (more-likely-than-not) - Measurement (largest amount >50% likely) - Interest and penalty accrual - Statute of limitations tracking - Settlement consid...