{"text_format":"1","workbook":"xlsx","n_sheets":3,"sheets":["RecurringInput","SetupInput","OutputDataRef"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":0,"comments":3,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"RecurringInput","index":0,"n_rows":40,"n_cols":9,"rows_kept":40,"cut":false,"hidden":false,"merged":[]}
["// Recuring input data for each accounting period. "]
["// No need to enter tax rates or rules of GAAPs/tax regulations. The Engine has them.",null,null,null,null,null,null,"API Key:","oIAaBh1kdb1rNsd8iAyQF6HHpq153jbJVMg33Gd8"]
["// Header fields are all informational, not used by B2T Engine"]
["b2tRunName","User Override Basic "]
["b2tRunCode","UserOverrideBasic",null,null,"B2T Engine Output:"]
["b2tRunDescription","To show how a user can fine-tune the tax calc result by specifying detailed business info with properties."]
["b2tConfigParameters"]
["dataEntryCode","FirstEntryOfTrialBalances",null,null,null,null," "]
["dataFileName","UserOverrideBasic.xlsm"]
["dataFileDescription","Partial account mappings. A few trial balances."]
["dataInputSchemaVersion","v1.0"]
["currencyCode","USD"]
["sourceCode","Manual entry."]
["extractionDateTime","2019-04-02"]
[]
["// Data records below, trial balance related. Suggested order of record types (RTs): RT_Period, RT_TaxProvision, RT-TrialBalnce…"]
[]
["//The accounting period to do the processing for. Need only one record"]
["RT_Period","periodCode","description","periodBeginDate","periodEndDate","properties"]
[null,"2011Q1","Fiscal year 2011, 1st quarter.","2019-01-10","2019-04-10T23:59:59"]
[]
["//No processing targets are specified in this example, either TaxProvision or TaxProvisionGroup. Engine automatically does stand alone processing for each entity specified on the SetupInput sheet."]
[]
["// The trial balnce data for the entity R. For brevity only a few accounts are listed"]
["RT_TrialBalance","entityCode","accountCode","beginningBalance","endingBalance","beginningTaxBasis","elimBalance","userAdjValueOvrdTypeCode","properties"]
[null,"R","unmappedAcct",null,90,null," ","SpecifiedAdjValue","bookTaxAdj=9| USA PA = 10"]
[]
[null,"R","rev"," ",-8000,null,null,"USA=SpecifiedAdjValue","bookTaxAdj=900 "]
[null,"R","exp"," ",3000,null,null,"SpecifiedAdjValue","bookTaxAdj=901\ntaxRate=0.1"]
[null,"R","Cash",100,200,null,null,"SpecifiedTaxBasisChange","taxBasisChange=90\ntaxRate=0.2\n"]
[null,"R","Cash1",1000,2000,null,null,"B2tAdjDef","endingTaxBasis=900"]
[null,"R","StartupCost",100,160,null,null,"SpecifiedNoAdj"]
[null,"R","StartupExp",null,100,null,null,"SpecifiedSimpleRate","b2tAdjRate=-0.9"]
[null,"R","unearnedInc",-100,-160,null,null,"None"]
[null,"R","accruedExp",200,240,null,null,"SpecifiedUndoBookBasisChange"]
[null,"R","mealsAndEntExp",null,100,null,null,"USA=SpecifiedLinearCombo","b2tAdjAdditionalValue=|USA=9|CAN=0|\na0=0.5\na1=0.9\n"]
[]
["// Entity R is also set up to have tax obligation in USA PA. An apportionment rate is needed for state level tax processing."]
["RT_ApportionmentRate","toTaxProvCode","fromTaxProvCode","aptnRate","properties"]
[null,"R|USA PA","R | USA",0.1]

{"sheet":"SetupInput","index":1,"n_rows":170,"n_cols":9,"rows_kept":170,"cut":false,"hidden":false,"merged":[]}
["// Setup input data, which are updated only when business facts change. These data typically do not change regularly for each accounting period."]
[]
["//In this example, only one entity, R, in the country USA, is to be processed"]
["RT_Entity","entityCode","description","legalType","bookCurrency","chartCode","countryCode","otherTaxJurisdictions","properties"]
[null,"R","The root entity of the entity structure.","Corporation","USD","RChart","USA","USA PA, CAN","taxRate.deferred=|CAN=0.8|USA=0.5\ntaxRate=|USA PA=0.7|"]
[]
["//No TaxObligation info is specified. But system can still do processing since it knows that the entity R is in USA, and it knows the relevant rates-and-rules of US GAAP and US IRC "]
[]
["// Mapping accounts of RChart to STSC (Standard Tax Sensitized Chart). For brevity only part of the chart are mapped for this example.  "]
["RT_AccountMapping","userAccountCode","userChartCode","stscAccountTypeCode","bsoCode","userAdjValueOvrdTypeCode","properties"]
[null,"Cash","RChart","_Cash_"]
[null,"Cash1","RChart","_Cash_"]
[null,"StartupCost","RChart","_StartupCost_"]
[null,"StartupExp","RChart","_StartupExp_"]
[null,"selfCnstAsset","RChart","_SelfConstructedAsset_"]
[null,"asset","RChart","_Asset_"]
[null,"liab","RChart","_Liability_"]
[null,"equity","RChart","_Equity_"]
[null,"assetOrLiab","RChart","_AssetOrLiability_"]
[null,"rev","RChart","_Revenue_"]
[null,"exp","RChart","_Expense_"]
[null,"revOrExp","RChart","_RevenueOrExpense_"]
[null,"prepaidExp","RChart","_PrepaidExpense_"]
[null,"accruedInc","RChart","_AccruedIncome_"]
[null,"unearnedInc","RChart","_UnearnedIncome_",null,"SpecifiedNoAdj"]
[null,"accruedExp","RChart","_AccruedExpense_"]
[null,"aro","RChart","_AssetRetirementObligation_"]
[null,"arc","RChart","_AssetRetirementCost_"]
[null,"gnteLiab","RChart","_GuaranteeLiability_"]
[null,"gnteExp","RChart","_GuaranteeExpense_"]
[null,"cpDebt","RChart","_CashPoolDebt_  "]
[null,"cpDebtIntOwned","RChart","_CashPoolDebtInterestOwed_ "]
[null,"dfrdExp","RChart","_DeferredExpense_"]
[null,"dfrdRev","RChart","_DeferredRevenue_"]
[null,"cntAsset","RChart","_ContingentAsset_"]
[null,"cntLiab","RChart","_ContingentLiability_"]
[null,"ar","RChart","_AR_"]
[null,"arAllow","RChart","_ArAllowance_"]
[null,"ap","RChart","_AP_"]
[null,"compPybl","RChart","_CompPayable_"]
[null,"dvdRcvbl","RChart","_DividendReceivable_"]
[null,"dvdInc","RChart","_DividendIncome_"]
[null,"dvdPybl","RChart","_DividendPayable_"]
[null,"compWhld","RChart","_CompWithholding_"]
[null,"corpInsuPrcdRcvbl","RChart","_CorpInsuProceedsReceivable_"]
[null,"corpInsuPrcdRev","RChart","_CorpInsuProceedsRevenue_"]
[null,"corpInsuPremPybl","RChart","_CorpInsuPremiumPayable_"]
[null,"corpInsuPremExp","RChart","_CorpInsuPremiumExpense_"]
[null,"secDpstAsset","RChart","_SecurityDepositAsset_"]
[null,"secDpstLiab","RChart","_SecurityDepositLiability_"]
[null,"giftcards","RChart","_GiftCardsPurchased_"]
[null,"giftcardsDisc","RChart","_GiftCardsPurchasedDiscount_"]
[null,"giftcardsSold","RChart","_GiftCardsDeferredRevenueDiscount_"]
[null,"giftcardsSoldDisc","RChart","_GiftCardsDeferredRevenue_"]
[null,"selfInsuLiab","RChart","_SelfInsuranceLiability_"]
[null,"ntRcvbl","RChart","_NoteReceivable_"]
[null,"ntAllow","RChart","_NtRcvAllowance_"]
[null,"ntIntRcvbl","RChart","_NtRcvInterestReceivable_"]
[null,"ntPybl","RChart","_NotePayable_"]
[null,"ntIntPybl","RChart","_NoteInterestPayable_"]
[null,"repoRcvbl","RChart","_RepoReceivable_"]
[null,"repoIntRcvbl","RChart","_RepoInterestReceivable_"]
[null,"repoPybl","RChart","_RepoPayable_"]
[null,"repoIntPybl","RChart","_RepoInterestPayable_"]
[null,"inv","RChart","_Inventory_"]
[null,"invPurDisc","RChart","_InventoryPurchaseDiscounts_"]
[null,"invPurDiscLost","RChart","_InventoryPurchaseDiscountsLost_"]
[null,"invLifoRsv","RChart","_InventoryLifoReserve_"]
[null,"invAllowance","RChart","_InventoryAllowanceForMarketDecline_"]
[null,"invTaxCap","RChart","_InventoryTaxCap_"]
[null,"bioAsset","RChart","_BiologicalAsset_"]
[null,"bioFvAdj","RChart","_BioAssetFvAdj_"]
[null,"bioProduce","RChart","_BioAssetProduceInventory_"]
[null,"bioFixedAsset","RChart","_BioAssetFixedAsset_"]
[null,"grantRcvbl","RChart","_GrantReceivable_"]
[null,"grantDfrdInc","RChart","_GrantDeferredIncome_"]
[null,"grantAccmuAmtzn","RChart","_GrantAccumulatedAmortization_"]
[null,"itcDfrdInc","RChart","_ItcDeferredIncome_"]
[null,"itcAcumuAmtzn","RChart","_ItcAccumulatedAmortization_"]
[null,"refundLiab","RChart","_RefundLiability_"]
[null,"refundAsset","RChart","_RefundAsset_"]
[null,"fixedAsset","RChart","_FixedAsset_"]
[null,"fixedAssetAcumuDpr","RChart","_FixedAssetAccumulatedDepreciation_"]
[null,"lva","RChart","_LowValueAssets_"]
[null,"lvaAcumuDpr","RChart","_LvaAccumulatedDepreciation_"]
[null,"invstPrpty","RChart","_InvestmentProperty_"]
[null,"invstPrptyFvAdj","RChart","_InvstPrptyFvAdj_"]
[null,"nrDplBase","RChart","_NrDepletionBase_"]
[null,"nrAcumuDpltn","RChart","_NrAccumulatedDepletion_"]
[null,"nrInv","RChart","_NrInventory_"]
[null,"dfrdCmp","RChart","_DfrdCompLiab_"]
[null,"dfrdCmpExp","RChart","_DfrdCompExp_"]
[null,"intgbl","RChart","_IntangibleAsset_\n"]
[null,"intgblAcumuAmtzn","RChart","_IaAccumulatedAmortization_"]
[null,"frnzeeIniCost","RChart","_FranchiseeInitialCost_"]
[null,"frnzeeIniCostAcumuAmztn","RChart","_FranchiseeInitialCostAccumulatedAmortization_"]
[null,"frnzeeRegPybl","RChart","_FranchiseeRegularFeePayable_"]
[null,"frnzIniFeeRcvbl","RChart","_FranchiseInitialFeeReceivable_"]
[null,"frnzIniFeeUnearned","RChart","_FranchiseInitialFeeUnearned_"]
[null,"frnzRegFeeRcvbl","RChart","_FranchiseRegularFeeReceivable_"]
[null,"ltrRcvbl","RChart","_LongTermReceivable_"]
[null,"ltrPrem","RChart","_LtrPremium_"]
[null,"ltrDisc","RChart","_LtrDiscount_"]
[null,"ltrIntRcvbl","RChart","_LtrInterestReceivable_"]
[null,"ltpPybl","RChart","_LongTermPayable_"]
[null,"ltpPrem","RChart","_LtpPremium_"]
[null,"ltpDisc","RChart","_LtpDiscount_"]
[null,"ltpIntPybl","RChart","_LtpInterestPayable_\n"]
[null,"ltpIssuCost","RChart","_LtpDebtIssueCost_"]
[null,"bondRcvbl","RChart","_BondReceivable_\n"]
[null,"bondPrem","RChart","_BondPremium_\n"]
[null,"bondDisc","RChart","_BondDiscount_"]
[null,"bondIntRcvbl","RChart","_BondInterestReceivable_"]
[null,"bp","RChart","_BondPayable_\n"]
[null,"bpPrem","RChart","_BpPremium_"]
[null,"bpDisc","RChart","_BpDiscount_"]
[null,"bpIntPybl","RChart","_BpInterestPayable_"]
[null,"bpIssuCost","RChart","_BpDebtIssueCost_"]
[null,"cnvdrvLiab","RChart","_CnvDrvLiab_"]
[null,"cnvDrvApic","RChart","_CnvDrvApic_"]
[null,"cnvDrvDisc","RChart","_CnvDrvDiscount_"]
[null,"htm","RChart","_InvestmentHtm_\n"]
[null,"htmIntRcvbl","RChart","_HtmInterestReceivable_"]
[null,"afs","RChart","_InvestmentAfs_\n"]
[null,"afsFvAdj","RChart","_AfsFvAdj_"]
[null,"afsOciGi","RChart","_AfsOciUnrealizedGl_"]
[null,"ts","RChart","_InvestmentTs_"]
[null,"tsFvAdj","RChart","_TsFvAdj_"]
[null,"eqtyInvst","RChart","_EqtyMthdInvst_"]
[null,"brchInvst","RChart","_BranchInvestment_"]
[null,"brchAllowance","RChart","_BranchAllowanceForOverValuation_\n"]
[null,"homeOffice","RChart","_HomeOffice_"]
[null,"ptnrInvst","RChart","_PartnershipInvestment_"]
[null,"ptnrCapital","RChart","_PartnerCapital_\n"]
[null,"ptnrDrawing","RChart","_PartnerDrawing_\n"]
[null,"ptnrGw","RChart","_PartnerGoodwill_"]
[null,"acqCost","RChart","_AcquisitionCost_"]
[null,"cntgCnsdr","RChart","_ContingentConsideration_"]
[null,"cce","RChart","_CceContingentConsiderationEquity_"]
[null,"cceApic","RChart","_CceApic_"]
[null,"pocCip","RChart","_PocConstructionInProgress_"]
[null,"pocCipGrossProfit","RChart","_PocCipGrossProfit_"]
[null,"pocCipBillings","RChart","_PocCipBillings_"]
[null,"ccCip","RChart","_CcConstructionInProgress_"]
[null,"ccCipGrossProfit","RChart","_CcCipGrossProfit_"]
[null,"ccCipBillings","RChart","_CcCipBillings_"]
[null,"isAcctRcvbl","RChart","_InstallmentSalesAccountReceivable_"]
[null,"isDfrdPrft","RChart","_InstallmentSalesDeferredGrossProfit_"]
[null,"isIntRcvbl","RChart","_InstallmentSalesInterestReceivable_"]
[null,"mealsAndEntExp","RChart","_MealsAndEntExp_",null,null,"taxRate=|CAN=0.2|\n"]
[null,"bgnPrchsGain","RChart","_BargainPurchaseGain_"]
[null,"bribeExp","RChart","_BribeAndKickbacksExpense_"]
[null,"busComboTrxnExp","RChart","_BusComboTrxnExp_"]
[null,"cciiPremExp","RChart","_CciiInsuPremExp_"]
[null,"cciiProceeds","RChart","_CciiInsuProceeds_"]
[null,"coliPremExp1","RChart","_ColiInsuPremExp_"]
[null,"coliProceeds","RChart","_ColiInsuProceeds_"]
[null,"dedCurrTaxExp","RChart","_DeductibleCurrentTaxExpense_"]
[null,"divRcvd","RChart","_DividendReceived_"]
[null,"domProdActDed","RChart","_DomesticProdActDed_"]
[null,"hiPayExp","RChart","_HighPayCompExp_"]
[null,"finesPenaltiesExp","RChart","_FinesAndPenaltiesExpense_"]
[null,"govBondInc","RChart","_GovBondIntInc_"]
[null,"idmnAdjGain","RChart","_IdmnAdjGain_"]
[null,"itcAdj","RChart","_ItcFlowThruAdj_"]
[null,"nonBusExp","RChart","_NonBusinessExpense_"]
[null,"nonBusPoExp","RChart","_NonBusinessPoliticalExpense_"]
[null,"nonDedExp","RChart","_NonDeductibleExpense_"]
[null,"nonTxblRev","RChart","_NonTaxableRevenue_"]
[null,"dptCompExp","RChart","_DepartingCompExp_"]

{"sheet":"OutputDataRef","index":2,"n_rows":715,"n_cols":23,"rows_kept":715,"cut":false,"hidden":false,"merged":[]}
["Output Data Reference Sheet"]
["The output from the B2T Engine is presented by multiple sheets. This sheet explains the output data, and is not used during B2T processing.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
["Account balance value follows sign convention: Dr+Cr-"]
["Sample output data are also given for each data fields wherever possible. They are to supplement the description texts, and thus may not be consistent or correct."]
[]
["There are 4 types of output sheets, each contains its specific reports (and their own specific data records). Details in the following sections in this sheet."]
[null,"1. OutputSummary"]
[null,"    -- RT_SingleProvisionSummary:   Current/deferred taxes, effective tax rate, for each single provision."]
[null,"    -- RT_CompositeProvisionSummary:   Current/deferred taxes for each group of entities; tax consolidation path. For an entity group."]
[null,"2. SingleProvisionOutput (S_xxxx)"]
[null,"    -- RT_BookTaxAdj:   Book-to-tax adjustment for each input trial balance account, and their tax effects, FX translation effcts, ellimiation tax effects."]
[null,"    -- RT_InterJurTaxBenefit:   E.g., US state taxes deductible for US federal level tax."]
[null,"    -- RPT_CteCalc:   Illustration of Current Tax Expense (CTE) calculation. A common report format in USA."]
[null,"    -- RPT_DteCalc:   Illustration of Deferred Tax Expense (DTE) calculation. A common report format in USA."]
[null,"    -- RPT_RateRec:   Illustration of recociliation from statutory tax rate to effective tax rate. A common report format in USA."]
[null,"    -- RPT_FtcCalcSingle:   Illustration of foreign tax credit caclulation for a single provision where the entity is filing a stand alone tax return. A common report in USA."]
[null,"    -- RPT_DmdDstrCalcSingle:   Illustration of deemed distribution (Subpart F in US)  tax caclulation for a single provision where the entity is the root of the entity group and it has CFCs. A common report in USA."]
[null,"    -- RPT_UsaGiltiCalcSingle:   Illustration of USA GILTI tax caclulation for a single provision where the entity is the root of the entity group and it has CFCs. A common report in USA."]
[null,"    -- RPT_UsaBeatCalcSingle:   Illustration of USA Base Erosion and Anti-Abuse Tax (BEAT) caclulation for a single USA provision of a USA entity."]
[null,"    -- RPT_UsaFdiiCalcSingle:   Illustration of USA Foreign Derived Intangible Income (FDII) caclulation for a single USA provision of a USA entity."]
[null,"    -- RPT_UsaCamtCalcSingle:   Illustration of USA Corporate Alternative Minimum Tax (CAMT) caclulation for a USA entity as the lead entity of the CAMT group that includs the entity and it child entities."]
[null,"3. SingleProvisionOutputDetails (SDtl_xxxx)"]
[null,"    -- RT_BookTaxAdjDetail:   Adjustment logic for each account, rules applied."]
[null,"    -- RPT_FtcCalcByAccount:   FTC calculation at account level for a single provision. It is to support an item (of a child entity's provision) in a RPT_FtcCalcSingle report for a parent entity's single provision."]
[null,"    -- RPT_DmdDstrCalcByAccount:   Deemed distribution (known as Subpart F in USA) calculation at account level for a single provision. It is to support an item (of a child entity's provision) in a RPT_DmdDstrCalcSingle report for a parent entity's single provision. "]
[null,"    -- RPT_UsaGiltiCalcByAccount:   GILTI calculation at account level for a single provision. It is to support an item (of a child entity's provision) in a RPT_GiltiCalcSingle report for a parent entity's single provision. A common  report in USA."]
[null,"    -- RPT_UsaBeatCalcByAccount:   Base Eroasion and Anti-Abuse Tax (BEAT) calculation at account level for a USA single provision. It is to support an item in a RPT_BeatCalcSingle report for the entity's USA single provision. "]
[null,"    -- RPT_UsaFdiiCalcByAccount:   Foreign Derived Intangible Income (FDII) calculation at account level for a USA single provision. It is to support an item in a RPT_FdiiCalcSingle report for the entity's USA single provision. "]
[null,"    -- RPT_UsaCamtCalcByAccount:   Corporate Alternative Minimum Tax (CAMT) calculation at account level for a USA corporation provision. It is to support an item in a RPT_CamtCalcSingle report for the entity's USA single provision. "]
[null,"4. MultiEntityProvisionOutput (ME_xxxx)"]
[null,"    -- RT_MeEntityStandaloneTax:   Consolidation from standalone tax provisions of child entities."]
[null,"    -- RT_MeOutBasisAdjTax:   Consolidation of incremental tax effects of child entity investment account outside basis differences due to child tax provisions."]
[null,"    -- RT_MeElimTax:   Consolidation of tax effects of book eliminations of the pareint and its child entities. "]
[]
[]
[]
["1. Sheet","OutputSummary"]
[null,"This sheet presents the overall results of the processing. The total taxes are also calculated during the B2T processing, and are presented as a quick way to give an overall feel of the tax obligations resulting from the book-to-tax adjustments."]
[]
["Header fields:"]
["","b2tRunCode","Test"]
["","outputTitle"]
["","b2tAdjustmentPeriod","2011Q1"]
[null,"inputSchemaVersion","B2tInXl 1.0","outputSchemaVersion","B2tOutXl 1.0"]
[" "," "," "]
[null,"b2tEngineVersion","B2T Alpha","btamSchemaVersion","BTAM00",".dataVersion","20Q2"]
["","processingStartTime","2020-03-10T20:13:08.804",".stopTime","2020-03-10T20:13:08.837",".elapsedTime",33]
["","totalMessages",404,".errors",0,".warnings",0]
[]
["RT_SingleProvisionSummary","entityCode","jurisdictionCode","taxTypeCode","obCode","taxRegulationCode","accountingStandardCode","periodCode","currency","incomeBookPretax",".taxableB4Adj",".taxableCurrent",".nolCarryForward","taxExpenseTotal",".current",".deferred",".journalEntry","effectiveTaxRate","processingElapsedTime","gotoDetails"]
[" ","R","USA","Income Tax","RTax","US IRC","US GAAP","2011Q1","USD",1179801,1179801,1179144.2,0,-247666.88,-247513.58199999999,-153.29800000000219,"Dr.   \t_Tax_Dte__79660    \t\t39.06\nDr.   \t_Tax_Payable__79664    \t\t247526.182\nDr.   \t_Tax_Dta__79672    \t\t192.358\nDr.   \t_Tax_Apic__79678    \t\t12.6\n\tCr.   \t_Tax_Cte__79656    \t\t247513.582\n\tCr.   \t_Tax_Dtb__79662    \t\t192.358\n\tCr.   \t_Tax_Dtl__79674    \t\t13.86\n\tCr.   \t_Tax_Oci__79676    \t\t50.4\n",-0.21003951849146188,47,"          S_PrvOb_R_USA"]
[" ","     Sub1","USA","Income Tax","Sub1Tax","US IRC","US GAAP","2011Q1","CNY",101670,101670,101599.3,0,-20945.532151530002,-20930.68515153,-14.847000000001572,"Dr.   \t_Tax_Ctb__92468    \t\t405.16785\nDr.   \t_Tax_Payable__92474    \t\t20930.68515\nDr.   \t_Tax_Dta__92482    \t\t14.847\n\tCr.   \t_Tax_Cte__92466    \t\t21335.853\n\tCr.   \t_Tax_Dtb__92472    \t\t14.847\n",-0.20615823289658494,109,"          S_PrvOb_Sub1_USA"]
[" ","     .","USA NJ","Income Tax","Sub1UsNjTax","USA NJ","US GAAP","2011Q1","CNY",101670,10159.93,10159.93,0,-914.39369999999997,-914.39369999999997,0,"Dr.   \t_Tax_Payable__93634    \t\t914.3937\n\tCr.   \t_Tax_Cte__93626    \t\t914.3937\n",-0.09,0,"          S_PrvOb_Sub1_USA NJ"]
[null,"…"]
[]
["RT_CompositeProvisionSummary","obName","obCode","obDescription","(lead)EntityCode","legalType","ownershipFactorUsed","currency","taxExpenseTotal",".current",".deferred",".journalEntry","note","gotoDetails"]
[" ","RGroupTax","RGroupTax","The US income tax for all entities in Rgroup","(R)","Corporation",1,"USD",-249107.13142865812,-249465.01572117268,357.88429251456273,"Dr.   \t_Tax_Ctb__94514    \t\t25.32299\nDr.   \t_Tax_Dte__94516    \t\t551.17023\nDr.   \t_Tax_Payable__94520    \t\t249195.29502\nDr.   \t_Tax_Oci__94532    \t\t147.36513\nDr.   \t_Tax_Apic__94534    \t\t12.6\n\tCr.   \t_Tax_Cte__94512    \t\t249490.33871\n\tCr.   \t_Tax_Dtb__94518    \t\t193.28594\n\tCr.   \t_Tax_Dta__94528    \t\t4.03478\n\tCr.   \t_Tax_Dtl__94530    \t\t525.97023\n\tCr.   \t_Tax_DeferredTax__94540    \t\t1.26\n"," ","          ME_PrvMeOb_R"]
[" ","    .totalTaxOutBasisAdj For R","Outside Basis Adj Tax Effects for All Subsidiaries of R","Tax effects from outside basis adjustments from taxes of all direct subsidiaries on the consolidated book of R","(R)","Corporation",1,"USD",0,-511.27023001456502,511.27023001456502,"Dr.   \t_Tax_Dte__94623    \t\t511.27023\nDr.   \t_Tax_Payable__94627    \t\t511.27023\nDr.   \t_Tax_Oci__94639    \t\t199.27713\n\tCr.   \t_Tax_Cte__94619    \t\t511.27023\n\tCr.   \t_Tax_Dta__94635    \t\t199.27713\n\tCr.   \t_Tax_Dtl__94637    \t\t511.27023\n"," ","          ME_PrvMeOb_R"]
[" ","        .tax effects on RTax_2011Q1 from Sub1Global_Q1","outBasisAdjTaxEffectsOn_RTax_2011Q1_From_Sub1Global_Q1","Tax effects on consolidated book of parent entity: [R], from the tax effects on this entity's provision : [RTax_2011Q1], due to outside basis difference caused by sub entity taxes: [Sub1Global_Q1].","Sub1","Corporation",0.5,"USD",0,-511.27023001456502,511.27023001456502,"Dr.   \t_Tax_Dte__97556    \t\t511.27023\nDr.   \t_Tax_Payable__97560    \t\t511.27023\nDr.   \t_Tax_Oci__97572    \t\t199.27713\n\tCr.   \t_Tax_Cte__97552    \t\t511.27023\n\tCr.   \t_Tax_Dta__97568    \t\t199.27713\n\tCr.   \t_Tax_Dtl__97570    \t\t511.27023\n",">- From outside basis tax calc: \n>- 1) Including impacts on parent outside basis in sub from sub's CTA: [Bsv_CurrencyTranslationAdjustment: |Id=97711|code=Bsv_CurrencyTranslationAdjustment_ID_97711|oci=-1897.8774285367504, gl=0.0]\n2) Including on effects of parent's ownership share of the sub: [0.5]\n>- From outside basis adj calc: \n>- 1) Generally recognize outside basis difference for investment in sub entities. [Rule_OutBasisAdj_Dtal: |Id=1000|code=DtlForObd|]."," "]
[" ","    RTax","RTax","The US income tax for entity R","R","Corporation",1,"USD",-247666.88,-247513.58199999999,-153.29800000000219,"Dr.   \t_Tax_Dte__81450    \t\t39.06\nDr.   \t_Tax_Payable__81454    \t\t247526.182\nDr.   \t_Tax_Dta__81462    \t\t192.358\nDr.   \t_Tax_Apic__81468    \t\t12.6\n\tCr.   \t_Tax_Cte__81446    \t\t247513.582\n\tCr.   \t_Tax_Dtb__81452    \t\t192.358\n\tCr.   \t_Tax_Dtl__81464    \t\t13.86\n\tCr.   \t_Tax_Oci__81466    \t\t50.4\n"," ","          S_PrvOb_R_USA"]
[null,"…"]
[]
["RT_UserMessage","Message"]
[" ","Unable to find named paramter for the name: [name3]. Value: [value 3]. The entry may be ignored."]
[null,"…"]
[]
[]
[]
["2. Sheet","SingleProvisionOutput",null,null,"(S_xxxx)"]
[null,"This sheet presents the processing results for one single provision: one entity, one jurisdictio/tax type, one time period. It is a stand alone processing all by the entity itself. The results are the basic data to used in tax consolidation.    The tax impacts are also given as a quick summary of the total tax effects of all the book-tax adjustments on the entity's accounts. The tax effects are given in the form of tax jounnal entries for the whol entity. More details are available in the correspondind details sheet for the same entity, so that maximum traceability of the calculation is available "]
[null,"One for every single provision."]
[]
["Header fields: "]
["","outputTitle","RTax_2011Q1"]
[" "," "," "]
["Key Input:"]
["","provisionCode","RTax_2011Q1",".period","2011Q1"]
[null,".entityCode","R",".legalType","Corporation",".bookCurrency","USD"]
["","jurisdictionCode","USA",".taxTypeCode","Income Tax",".taxRegulationCode","US IRC",".accountingStandardCode","US GAAP"]
["","asOfDate","2019-04-10T23:59:59"]
[" ","apportionmentRate","0.1",".fromTaxProvCode","Sub1Tax_2011Q1",".fromIncome",100599.3]
["","taxRate,Current","0.21",".deferred","0.21",".atBeginning","0.21"]
["","incomeBookPretax",384641,".taxableB4Adj",384615.2,".taxableCurrent",384615.2,".nolCarryForward",0]
["Key Output:"]
["","taxExpenseTotal",-80788.89,".current",-80756.592000000004,".deferred",-32.297999999994914,".journalEntry"]
["",".elim",12.6,".",12.6,".",0,".","Dr.   \t_Tax_Cte__97741    \t\t12.6\nDr.   \t_Tax_Dta__97757    \t\t12.6\n\tCr.   \t_Tax_DeferredTax__97769    \t\t25.2\n"," "]
["","effectiveTaxRate",0.21075338375000002]
[null,"ownershipFactor",1]
[]
["Key Processing Metrics:"]
["","totalTrialBalances",156,null,null,"ratesAndRulesTrackingInfo","EntityBtam: |Id=1|code=UsGaapToUSACit|"]
["","totalAccountsProcessedForB2tAdj",153]
["","processingStartTime","2020-03-16T10:37:32.378",".stopTime","2020-03-16T10:37:32.410",".elapsedTime",32]
["","totalMessages",35,".errors",0,".warnings",0]
[]
["RT_BookTaxAdj","accountNumber","stscAccountTypeCode","bsoCode","endingBalance","adjValue","adjTypeCode","deferredTaxCurrentTypeCode","note","  ","fxEndingBalance","fxRate","fxLogicDescription","fxImbalance",null,"elimBalance","elimB2tAdj","elimTaxJournal","elimNote",null,"fxElimRate","fxElimBalance","fxElimTaxJournalEntry"]
[" ","Cash","_Cash_","Cash_AcctSet74078",100170,0.7,"Temporary","Non Current",null," ",10017,0.1,"Choose spot rate for balance sheet account....Exchange rate record: record code=[USD-CNY-Spot-Sub1-_Cash_-null-73186]; fromCurencyCode=CNY]; toCurencyCode=USD]; exchangeRate=0.1",0,null,60,-60,"","Adjustment details for  income statement account on book in an elimination entry. The eliminated income is reversed. But its tax effects is not reversed. [BtamItemRuleDetail: |Id=2002|code=ElimAdjDetailForIsAccount|]."," ",0.1,6,""]
[" ","StartupCost","_StartupCost_","StartupCost_AcctSet74078",100570,70,"Temporary","Non Current",null," ",10057,0.1,"Choose spot rate for balance sheet account....Exchange rate record: record code=[USD-CNY-Spot-Sub1-null-null-73194]; fromCurencyCode=CNY]; toCurencyCode=USD]; exchangeRate=0.1",0,null,-60,60,"Dr.   \t_Tax_Dta__79060    \t\t12.6\n\tCr.   \t_Tax_DeferredTax__79072    \t\t12.6\n","Adjustment details for an inventory balance sheet account on book in an elimination entry. The eliminated asset account is reversed. The tax effects is to reclass tax expenses/benefits to deferred tax. [BtamItemRuleDetail: |Id=2008|code=ElimAdjDetailForInventoryBsAccount|]."," ",0.1,-6,"Dr.   \t_Tax_Dta__93351    \t\t1.26\n\tCr.   \t_Tax_DeferredTax__93363    \t\t1.26\n"]
[" ","StartupExp","_StartupExp_","StartupCost_AcctSet74078",100670,0,null,null,">- No detailed B2T adjustment rule exists to adjust the trial balance. For account instance [AccountInstance: |Id=-1|code=StartupExp|]. B2T adjustment skipped.\n>- User messages at account level so far: \n1) No BTAM item rule for (mapped) account instance: [StartupExp]. Normal for many income statement accounts.\n2) No detailed B2T adjustment rule exists to adjust the trial balance. For account instance [AccountInstance: |Id=-1|code=StartupExp|]. B2T adjustment skipped."," ",12583.75,0.125,"Choose average rate for income statement account....Exchange rate record: record code=[USD-CNY-Average-null-null-null-73184]; fromCurencyCode=CNY]; toCurencyCode=USD]; exchangeRate=0.125",-2516.75,null,-60,60,"Dr.   \t_Tax_Cte__78978    \t\t12.6\n\tCr.   \t_Tax_DeferredTax__79006    \t\t12.6\n","Adjustment details for an inventory income statement account on book in an elimination entry. The eliminated account balance is reversed. The tax effects is to reclass tax expenses/benefits to deferred tax. [BtamItemRuleDetail: |Id=2007|code=ElimAdjDetailForInventoryIsAccount|]."," ",0.1,-6,"Dr.   \t_Tax_Cte__93301    \t\t1.26\n\tCr.   \t_Tax_DeferredTax__93329    \t\t1.26\n"]
[null,"…"]
[]
["RT_InterJurTaxBenefit","sourceProvCode","sourceTaxJournalEntry","cte","ctb","dta","dtl","taxJournalEntry","note"]
[" ","PrvOb_Sub1_USA NJ","Dr.   \t_Tax_Payable__116788    \t\t914.3937\n\tCr.   \t_Tax_Cte__116780    \t\t914.3937\n",0,192.02267699999999,0,0,"Dr.   \t_Tax_Ctb__116814    \t\t192.02268\n\tCr.   \t_Tax_Payable__116820    \t\t192.02268\n","Used rule: [InterJurTaxBenefitRule: |Id=32|code=USA NJ Deductible For USA|]. US state income tax is deductible from US federal income."]
[" ","PrvOb_Sub1_USA PA","Dr.   \t_Tax_Payable__116853    \t\t1014.97701\n\tCr.   \t_Tax_Cte__116845    \t\t1014.97701\n",0,213.14517147000001,0,0,"Dr.   \t_Tax_Ctb__116879    \t\t213.14517\n\tCr.   \t_Tax_Payable__116885    \t\t213.14517\n","Used rule: [InterJurTaxBenefitRule: |Id=39|code=USA PA Deductible For USA|]. US state income tax is deductible from US federal income."]
["","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------"]
[" ","Total: ",null,0,405.16784846999997,0,0,"Dr.   \t_Tax_Ctb__116911    \t\t405.16785\n\tCr.   \t_Tax_Payable__116917    \t\t405.16785\n","Total tax effects on this provision from tax obligations to other jurisdictions."]
[]
[]
["RPT_CteCalc"]
["","Current Tax Expense Calculation for R, USA"]
["","","pretaxBookIncome",null,1179861]
["","","-----------","-----------","-----------"]
["","","taxableCurrent, from PrvOb_Sub1_USA excl. deductible taxes",null,101599.3]
["","","apportionmentRate",null,0.1]
["","","-----------","-----------","-----------"]
["","","taxableCurrent, before book-to-tax adj",null,10159.93]
[]
["","","Deductible Taxes: (0 child items)"]
["","","Total Deductible Taxes",null,0]
[]
["","","Perm Adj Items: (40 child items)"]
["","","    rev",null,null,20]
["","","    dvdInc",null,null,48]
["","","    corpInsuPrcdRev",null,null,60]
[null,null,"…"]
["","","Total Perm Adj Items",null,-83.000000200000002]
[]
["","","Temp Adj Items: (108 child items)"]
["","","    StartupCost1",null,null,39.100000000005821]
["","","    prepaidExp",null,null,6]
[null,null,"…"]
["","","Total Temp Adj Items",null,-693.79999999999416]
["","","-----------","-----------","-----------"]
["","","taxableCurrent, incl. deductible taxes",null,1179084.1999998]
["","","NOL carry forward or back",null,-3000]
["","","-----------","-----------","-----------"]
["","","taxableCurrent, after NOL carry forward or back",null,1176084.1999998]
["","","taxRateCurrent, (-1)x",null,0.21]
["","","-----------","-----------","-----------"]
["","","CTE, before credits and special items",null,-246593.681999958]
[]
["","","Tax Credits: (2 child items)"]
["","","    taxCredit",null,null,60]
["","","    frgnTaxCr",null,null,61]
["","","Total Tax Credits",null,121]
[]
["","","> Special Items: (1 child items)"]
["","","    GILTI tax, net of GITTI FTC",null,null,25]
["","","Total Special Items",null,25]
["","","-----------","-----------","-----------"]
["","","CTE, after tax credits",null,-247486.681999958]
["","","flowThruAdj",null,247486.681999958]
["","","-----------","-----------","-----------"]
["","","CTE",null,0]
["","","","","========"]
[]
["RPT_DteCalc"]
["","Deferred Tax Expense Calculation for R, USA"]
[]
["","","Temp Diff Items: (100 child items)"]
["","","","","CTD Beginning","B2T Adj/DTE","CTD Ending"]
["","","    StartupCost",null,-100500,-40,-100540]
["","","    prepaidExp",null,-100200,-6,-100206]
[null,null,"…",null,"…","…","…"]
["","","-----------","-----------","-----------","-----------","-----------"]
["","","Total Temp Diff Items",null,169400,213.79999999999416,169613.80000000005]
["","","Temp Diff, NOL carry forward or back",null,0,3000,3000]
["","","-----------","-----------","-----------","-----------","-----------"]
["","","Temp Diff Total",null,0,3000,3000]
["","","taxRate Bgn/Curr/Dfrd, (-1)x, ",null,0.21,0.21,0.21]
["","","-----------","-----------","-----------","-----------","-----------"]
["","","DTE, before credits",null,-35574,-44.897999999998774,-35618.898000000008]
[]
["","","Tax Credit Items: (2 child items)"]
["","","","","CTD Beginning","B2T Adj","CTD Ending"]
["","","    taxCredit",null,0,-60,-60]
["","","    frgnTaxCr",null,0,-61,-61]
["","","-----------","-----------","-----------","-----------","-----------"]
["","","Total Tax Credit Items",null,0,-121,-121]
["","","-----------","-----------","-----------","-----------","-----------"]
["","","Deferred Tax, after credits",null,-35574,-165.89799999999877,-35739.898000000008]
[]
["","","Anticipatory Deferred Deductible Taxes: (1 child items)"]
["","","    PrvOb_R_USA",null,null,0]
["","","-----------","-----------","-----------","-----------","-----------"]
["","","Total Anticipatory Deferred Deductible Taxes",null,null,0]
[]
["","","Special DTE Items: (1 child items)"]
["","","    dedTaxDfrd",null,null,12.599999999998545]
["","","-----------","-----------","-----------","-----------","-----------"]
["","","Total Special DTE Items",null,null,12.599999999998545]
["","","-----------","-----------","-----------","-----------","-----------"]
["","","DTE, before flow thru adj",null,null,-153.29800000000199]
["","","flowThruAdj",null,null,153.29800000000199]
["","","-----------","-----------","-----------","-----------","-----------"]
["","","DTE",null,null,0]
["","","","","","========"]
[]
["RPT_RateRec"]
["","Rate Reconciliation for R, USA"]
["","","",null,"gross","taxEffected","taxRate"]
["","","pretaxBookIncome",null,-4800,312,6.5000000000000002E-2]
["","","-----------","-----------","-----------","-----------","-----------"]
["","","taxableCurrent, from PrvOb_R_USA excl. deductible taxes",null,-5020]
["","","apportionmentRate",null,0.1]
["","","-----------","-----------","-----------"]
["","","taxableCurrent, before book-to-tax adj",null,-502,32.630000000000003,6.7979166666666674E-3]
[]
["","","> Current Deductible Taxes: (1 child items)"]
["","","    PrvOb_R_USA",null,117.52000000000001,-7.6388000000000007,-1.5914166666666668E-3]
["","","-----------","-----------","-----------","-----------","-----------"]
["","","Total Current Deductible Taxes",null,117.52000000000001,-7.6388000000000007,-1.5914166666666668E-3]
[]
["","","> Perm Items: (1 child items)"]
["","","    mealsAndEntExp",null,-100,21,4.3750000000000004E-3]
["","","-----------","-----------","-----------","-----------","-----------"]
["","","Total Perm Items",null,-100,21,4.3750000000000004E-3]
[]
["","","> Temp Items, CTE+DTE: (0 child items)"]
["","","Total Temp Items, CTE+DTE",null,null,0,0]
["","","Temp Diff, NOL carry forward or back, CTE+DTE",null,null,0,0]
[" "," "," "]
["","","> Tax Credits, CTE+DTE: (0 child items)"]
["","","Total Tax Credits, CTE+DTE",null,null,0,0]
[" "," "," "]
["","","> Anticipatory Deferred Deductible Taxes: (1 child items)"]
["","","    PrvOb_R_USA",null,null,0.95030000000000014,1.979791666666667E-4]
["","","-----------","-----------","-----------","-----------","-----------"]
["","","Total Anticipatory Deferred Deductible Taxes",null,null,0.95030000000000014,1.979791666666667E-4]
[" "," "," "]
["","","> Special Items, CTE+DTE: (0 child items)"]
["","","Total Special Items, CTE+DTE",null,null,0,0]
["","","-----------","-----------","-----------","-----------","-----------"]
["","","effectiveTaxRate",null,null,25.941500000000001,5.4044791666666668E-3]
["","","","","","","========"]
[]
["RPT_FtcCalcSingle"]
["","Foreign Tax Credit for R, USA"]
[" "," "," "]
["","","> FTC Bucket Data, by provision: (2 child items)"]
["","",null,null,null,null,null,null,"All Buckets",null,null,null,"Bkt#1: GeneralIncome",null,null,"Bkt#2: PassiveIncome"]
["","","entity","jurisdiction","legalType","fx|ownership","preFtcHomeTax","worldWideTaxableIncome","foreignTax, current",".foreignIncome",".journalEntry","note","foreignTax, current",".foreignIncome",".journalEntry","foreignTax, current",".foreignIncome",".journalEntry","gotoDetails"]
["","","R","USA","Corporation","1.0|1.0",2310,-11000,0,0,"","",0,0,"",0,0,"","         SDtl_PrvOb_R_USA"]
["","",".","CAN","Corporation","1.0|1.0",0,0,1650,0,"Dr.   \t_Tax_Cte__99375    \t\t1650 \n\tCr.   \t_Tax_Payable__99383    \t\t1650 \n","",1500,0,"Dr.   \t_Tax_Cte__103270    \t\t1500 \n\tCr.   \t_Tax_Payable__103278    \t\t1500 \n",150,0,"Dr.   \t_Tax_Cte__103431    \t\t150 \n\tCr.   \t_Tax_Payable__103439    \t\t150 \n","         SDtl_PrvOb_Corp1_USA"]
["","","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------"]
["","","","","","",2310,-11000,1650,0,"Dr.   \t_Tax_Cte__94639    \t\t1650 \n\tCr.   \t_Tax_Payable__94647    \t\t1650 \n","",1500,0,"Dr.   \t_Tax_Cte__103978    \t\t1500 \n\tCr.   \t_Tax_Payable__103986    \t\t1500 \n",150,0,"Dr.   \t_Tax_Cte__104139    \t\t150 \n\tCr.   \t_Tax_Payable__104147    \t\t150 \n"]
[" "," "," "]
["","","> FTC Calculation By Bucket, Current Foreign Tax"]
["","","","","All Buckets","Bkt#1: GeneralIncome","Bkt#2: PassiveIncome"]
["","","foreignTax, CTE",null,null,1500,150]
["","","foreignIncome",null,null,0,0]
["","","preFtcHomeTax, CTE",null,null,2310,2310]
["","","worldWideIncome",null,null,-11000,-11000]
["","","","","-----------","-----------","-----------"]
["","","ftcLimit, current",null,null,0,0]
["","","ftc, CTB",null,0,0,0]
["","","ftc, carry forward benefit",null,-1650,-1500,-150]
["","","","","========"]
["","","> FTC Calculation By Bucket, Deferred Foreign Tax"]
["","","foreignTax, DTL",null,null,0,0]
["","","ftc, anticipatory benefit",null,0,0,0]
["","","","","========"]
["","","ftc, journalEntry",null,"Dr.   \t_Tax_Dta__94879    \t\t1650 \n\tCr.   \t_Tax_Dtb__94869    \t\t1650 \n"]
["","","","","========"]
[]
[]
["RPT_DmdDstrCalcSingle"]
["","Deemed Distribution Tax for R, USA (Subpart F)"]
[" "," "," "]
["","","> DmdDstr Data, by provision (for corporations): (3 child items)"]
["","",null,null,null,null,null,"All Buckets",null,"Deemed Distribution Inclusion"]
["","","entity","jurisdiction","legalType","isCFC","fx|ownership","foreignTax","foreignIncome, pre tax gross-up","foreignTaxFlowUp","foreignIncome, deemed distributed","grossUp","inclusionGrossedUp","note","goToDetails"]
["","","R","USA","Corporation","No","1.0|1.0"]
["","","     Corp1","USA","Corporation","CFC (home provision)","0.5|1.0",0,-10000000,1500000,-10000000,-1500000,-11500000,null,"         SDtl_PrvOb_Corp1_USA"]
["","","     .","CAN","Corporation","CFC","0.5|1.0",1500000,0," ","","","",null,"         SDtl_PrvOb_Corp1_CAN"]
["","","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------"]
["","","","","","","","","",1500000,-10000000,-1500000,-11500000]
[" "," "," "]
["","","> Tax On Deemed Distribution:"]
["","","foreignIncome, deemed distribution",null,-10000000]
["","","grossUp, from foreign tax deemed paid",null,-1500000]
["","","inclusionGrossedUp",null,-11500000]
["","","taxRate, current, (-1)x",null,0.21]
["","","dmdDstrTax, current",null,2415000,""]
["","","","","========"]
["","","dmdDstrTax, journal entry",null,"Dr.   \t_Tax_Cte__104734    \t\t2415000 \n\tCr.   \t_Tax_Payable__104742    \t\t2415000 \n"]
["","","","","========"]
[]
[]
[]
["RPT_UsaGiltiCalcSingle"]
["","USA GILTI Tax for R, USA"]
[" "," "," "]
["","","> GILTI Data, by provision (for corporations): (3 child items)"]
["","",null,null,null,null,null,"Basic Data",null,null,null,null,null,"GILTI Income Calculation",null,null,null,"GILTI Foreign Tax Calculation",null,null,null,"GILTI FTC Limit Calculation Input"]
["","","entity","jurisdiction","legalType","isCFC","fx|ownership","testedIncome, preForeignTax","QBAI","netInterestExpense","foreignTax","gotoDetails","note","testedIncome, postForeignTax","QBAI, fromIncomeCfc","gilti, preForeignTax","gilti, postForeignTax","testedIncome, postForeignTax, fromIncomeCfc","inclusionRatio","foreignTaxAttributableToGilti","foreignTaxAttributableToGilti, fromDistributingCfc","taxpayerExpenseAllocationToCfc"]
["","","R","USA","Corporation","No","1.0|1.0"]
["","","     Corp1","USA","Corporation","CFC (home provision)","0.5|1.0",-1000,0,0,0,"         SDtl_PrvOb_Corp1_USA",null,-900,0,-1000,-900,-900,1,100,100,10]
["","","     .","CAN","Corporation","CFC","0.5|1.0",0,0,0,100,"         SDtl_PrvOb_Corp1_CAN"]
["","","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------"]
["","","","","","","",-1000,0,0,100,null,null,-900,0,-1000,-900,-900,1,100,100,10]
[]
["","","> GILTI Tax, Pre FTC:"]
["","","   giltiInclusionFromCFCs",null,-900]
["","","   giltiInclusionFromCFCs, income only",null,-900]
["","","   foreignTaxAttributableToGilti",null,100]
["","","   foreignTaxGrossUpToGilti, (-1)x, for tax expense only",null,-100]
["","","   giltiInclusionGrossedUp",null,-1000]
["","","   giltiDeductionRate",null,0.5]
["","","   giltiInclusionNetOfDeduction",null,-500]
["","","   giltiTaxRate, (-1)x",null,0.21]
["","","giltiTaxPreFtc",null,105]
[" "," "," "]
["","","> Foreign Tax Credit Allowed For GILTI Tax:"]
["","","   foreignTaxAttributableToGilti, fromDistributingCFCs",null,100]
["","","   foreignTaxCreditRate, (-1)x",null,0.8]
["","","foreignTaxCreditAllowed",null,-80]
[" "," "," "]
["","","> FTC Limit For GILTI Tax:"]
["","","   giltiInclusionNetOfDeduction",null,-500]
["","","   taxpayerExpenseAllocation",null,10]
["","","   giltiTaxRate, USA effective",null,0.21]
["","","FTC Limit for GILTI Tax",null,-102.89999999999999]
[" "," "," "]
["","","> GILTI Tax:"]
["","","giltiTaxPreFtc",null,105]
["","","   giltiFtc, lesser amount of allowed and limit",null,-80]
["","","giltiTaxPostFtc",null,25,""]
["","","","","========"]
["","","giltiTax, journalEntry",null,"Dr.   \t_Tax_Cte__103118    \t\t25 \n\tCr.   \t_Tax_Payable__103126    \t\t25 \n"]
["","","","","========"]
[]
[]
["RPT_UsaBeatCalcSingle"]
["","USA Base Erosion and Anti-Abuse Tax (BEAT) for R, USA"]
[]
["","","  baseErosionPayment",null,230,"         SDtl_PrvOb_R_USA"]
["","","  deductibleExpense",null,230,"         SDtl_PrvOb_R_USA"]
["","","baseErosionPercentage",null,1]
["","","  taxLossDeduction, x",null,6,"         SDtl_PrvOb_R_USA"]
["","","baseErosionPayment, from taxLossDeduction",null,6]
[]
["","","  taxableIncome",null,-34]
["","","  baseErosionPayment, (-1)",null,230,"         SDtl_PrvOb_R_USA"]
["","","  baseErosionPayment, from taxLossDeduction, (-1)",null,6]
["","","modifiedTaxableIncome, (add back baseErosionPayment)",null,-270]
["","","  beatRate, (-1)x",null,0.1]
["","","BEAT, before regular tax",null,27]
[" "," "," "]
["","","  regularTax",null,7.1400000000000006]
["","","  unadjustedTaxCredit",null,0,"         SDtl_PrvOb_R_USA"]
["","","  ftc, CTB",null,0]
["","","adjustedRegularTax, (undo adjustedTaxCredit)",null,7.1400000000000006]
[" "," "," "]
["","","BEAT, after regular tax",null,19.86,""]
["","","","","========"]
["","","BEAT, journal entry",null,"Dr.   \t_Tax_Cte__105500    \t\t19.86 \n\tCr.   \t_Tax_Payable__105508    \t\t19.86 \n"]
["","","","","========"]
[]
[]
["RPT_UsaFdiiCalcSingle"]
["","USA FDII Tax benefit for R, USA"]
[" "," "," "]
["","","> FDII Data, by child entity provisions: (1 child items)"]
["","",null,null,null,null,"Basic Input",null,null,"Entity Level Calculation"]
["","","entity","jurisdiction","legalType","fx|ownership","deductionEligibleIncome (DEI)","foreignDerivedDeductionEligibleIncome (FDDEI)","QBAI","qbaiReturnRate","deemedTangibleIncomeReturn (DTIR)","deemedIntangibleIncome (DII)","foreignDerivedRatio (FDR)","foreignDerivedIntangibleIncome (FDII)","note","gotoDetails"]
["","","R","USA","Corporation","1.0|1.0",-15,-19,19,0.1,-1.9000000000000001,-13.1,1,-13.1,"Foreign Derived Ratio (FDR=FDDEI/DEI) cannot be greater than 1, got FDR=1.2666666666666666, from FDDEI=-19.0, and DEI=-15.0. FDR is treated as 1 (i.e., 100%).","         SDtl_PrvOb_R_USA"]
["","","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------"]
["","","","","","",-15,-19,19,"",-1.9000000000000001,-13.1,"",-13.1]
[" "," "," "]
["","","> Taxpayer FDII Benefit:"]
["","","deductionEligibleIncome, dei",null,-15]
["","","   qbai",null,19]
["","","   qbaiReturnRate, (-1)x",null,0.1]
["","","deemedTangibleIncomeReturn, dtir=qbai*qbaiReturnRate*(-1)",null,-1.9000000000000001]
["","","deemedIntangleIncome, dii=dei-dtir",null,-13.1]
[" "," "," "]
["","","foreignDerivedDeductionEligibleIncome, fddei",null,-19]
["","","foreignDerivedRatio, fdr=fddei/dei",null,1]
["","","fdii, pre income limitation = dii*fdr",null,-13.1]
["","","   taxableIncome, current",null,-15]
["","","fdii, post income limitation",null,-13.1]
["","","fdiiDeductionRate, (-1)x",null,0.375]
["","","fdiiDeduction = fdii*fdiiDeductionRate*(-1)",null,4.9124999999999996,"\nOn taxpayer's entity data summary: Foreign Derived Ratio (FDR=FDDEI/DEI) cannot be greater than 1, got FDR=1.2666666666666666, from FDDEI=-19.0, and DEI=-15.0. FDR is treated as 1 (i.e., 100%)."]
["","","","","========"]
["","","taxRate, (-1)x",null,0.21]
["","","fdiiTaxBenefit = fdiiDeduction*taxRate*(-1)",null,-1.0316249999999998]
["","","","","========"]
["","","fdiiTaxBenefit, journalEntry",null,"Dr.   \t_Tax_Payable__105876    \t\t1.03162 \n\tCr.   \t_Tax_Ctb__105870    \t\t1.03162 \n"]
["","","","","========"]
[]
[]
["RPT_UsaCamtCalcSingle"]
["","USA CAMT tax effect for P (and its subs), USA"]
[" "," "," "]
["","","> CAMT Data, by child entity provisions: (5 child items)"]
["","",null,null,null,null,null,"Income Data",null,null,null,null,"Tax Data"]
["","","entity","jurisdiction","legalType","isCFC","fx|ownership","preTaxFsi","bookToAfsiAdj","elimAfsi","afsi","afsi, CFC","foreignTax, UsaCo","foreignTax, Cfc","regularTaxB4Beat","beat","note","gotoDetails"]
["","","P","USA","Corporation","No","1.0|1.0",-9999,0,0,-9999,0,1,0,500.00000000000006,499.99999999999994,"","         SDtl_PrvOb_P_USA"]
[null,null,"…"]
["","","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------"]
["","","","","","","",-12347,0,0,-12347,-300,1,75,945.08,499.99999999999994]
[]
["","","> Taxpayer CAMT Effecct:"]
["","","","","Value","Carryforward","Note"]
["","","afsi",null,-12347]
["","","   afsi, non CFC",null,-12047]
["","","      afsi, CFC",null,-300]
["","","         CFC AFS NOL Deduction, prior years",null,5,0,"Prior CFC AFS NOL: [CfcbUsage: valueToUse=5.0, valueUsed=5.0, valueUnused=0.0]."]
["","","   afsi, CFC, after NOL",null,-295]
["","","afsiAftCfcNol",null,-12342]
["","","   AFS NOL ded. limit ratio",null,0.8]
["","","   AFS NOL ded. limit",null,9873.6]
["","","AFS NOL Deduction, prior years",null,5,0,"Prior AFS NOL: [CfcbUsage: valueToUse=5.0, valueUsed=5.0, valueUnused=0.0]."]
["","","afsiAftAfsNol",null,-12337]
[" "," "," "]
["","","camTaxRate, (-1)x",null,0.15]
["","","tmtB4Credits",null,1850.55]
[" "," "," "]
["","","ftcUsaCo, (-1)",null,1,0,"Current year foreign tax by USA entities: [CfcbUsage: valueToUse=1.0, valueUsed=1.0, valueUnused=0.0]. Unused portion not carried over."]
["","","ftcCfc, prior years, (-1)",null,5,0,"Prior FTC CFC: [CfcbUsage: valueToUse=5.0, valueUsed=5.0, valueUnused=0.0]."]
["","","   afsi, CFC, after NOL",null,-295]
["","","   ftcCfc usage limit ratio, (-1)x",null,0.15]
["","","   ftcCfc usage limit",null,44.25]
["","","ftcCfc, this year, (-1)",null,44.25,30.75,"Current year foreign tax by CFC entities: [CfcbUsage: valueToUse=75.0, valueUsed=44.25, valueUnused=30.75]. Unused portion is carried over."]
["","","tmtAftCredits",null,1800.3]
[" "," "," "]
["","","regTaxB4Beat",null,945.08]
["","","beat",null,499.99999999999994]
["","","totalRegTax, expense only",null,1445.08,""]
[" "," "," "]
[null,"If TMT is greater than regular tax …"]
["","","excessTmt, over totalRegTax",null,355.22]
["","","CAMT tax expense",null,355.22,355.22,"CAMT tax paid is carried over as a credit to reduce future excess regular taxes."]
["","","","","========"]
["","","CAMT, journalEntry",null,"Dr.   \t_Tax_Cte__124940    \t\t355.22 \nDr.   \t_Tax_Dta__124956    \t\t355.22 \n\tCr.   \t_Tax_Dtb__124946    \t\t355.22 \n\tCr.   \t_Tax_Payable__124948    \t\t355.22 \n"]
["","","","","========"]
[]
[null,"Alternatively, if regular tax is greater than TMT …"]
["","","excessRegTax, over tmtAftCredit",null,714.78]
["","","   camtCredit, prior years, (-1)",null,5,0,"Prior CAMT credit: [CfcbUsage: valueToUse=5.0, valueUsed=5.0, valueUnused=0.0]."]
["","","CAMT tax benefit",null,-5]
["","","","","========"]
["","","CAMT, journalEntry",null,"Dr.   \t_Tax_Dtb__125149    \t\t5 \nDr.   \t_Tax_Payable__125151    \t\t5 \n\tCr.   \t_Tax_Cte__125143    \t\t5 \n\tCr.   \t_Tax_Dta__125159    \t\t5 \n",null,"--Total AFSI from all CFCs is a loss: [300.0]. Add back to AFSI [-11747.0] to increase income (Dr. value) to [-12047.0]. The loss is carried forward to reduce future CFC AFSI."]
["","","","","========"]
[" "," "," "]
["RT_UserMessage","Message"]
[null,"…"]
[]
[]
[]
[]
["3. Sheet","SingleProvisionOutputDetails",null,null,null,"(SDtl_xxxx)"]
[null,"This sheet provides further details for the tax provision for those accounts that relevant rules has been applied by the system, providing more info on the book-to-tax adjustment logic. It is a continuation of the SingleProvisionOutput sheet for the same tax provision."]
[]
["Header fields:"]
[null,"(The set of header fields is the same as that of SingleProvisionOutput. They are listed again in this details sheet for easy user reading.)"]
["","outputTitle","RTax_2011Q1"]
[" "," "," "]
["Key Input:"]
["","provisionCode","RTax_2011Q1",".period","2011Q1"]
[null,"entityCode","R",".legalType","Corporation",".bookCurrency","USD"]
["","jurisdictionCode","USA",".taxTypeCode","Income Tax",".taxRegulationCode","US IRC",".accountingStandardCode","US GAAP"]
["","asOfDate","2019-04-10T23:59:59"]
[" ","apportionmentRate","0.1",".fromTaxProvCode","Sub1Tax_2011Q1",".fromIncome",100599.3]
["","taxRate,Current","0.21",".deferred","0.21",".atBeginning","0.21"]
["","incomeBookPretax",384641,".taxableB4Adj",384615.2,".taxableCurrent",384615.2,".nolCarryForward",0]
["Key Output:"]
["","taxExpenseTotal",-80788.89,".current",-80756.592000000004,".deferred",-32.297999999994914,".journalEntry",null,null,null," "]
["",".elim",12.6,".",12.6,".",0,".","Dr.   \t_Tax_Cte__97741    \t\t12.6\nDr.   \t_Tax_Dta__97757    \t\t12.6\n\tCr.   \t_Tax_DeferredTax__97769    \t\t25.2\n"," "]
["","effectiveTaxRate",0.21075338375000002]
[null,"ownershipFactor",1]
[]
["Key Processing Metrics:"]
["","totalTrialBalances",156,null,null,"ratesAndRulesTrackingInfo","EntityBtam: |Id=1|code=UsGaapToUSACit|"]
["","totalAccountsProcessedForB2tAdj",153]
["","processingStartTime","2020-03-16T10:37:32.378",".stopTime","2020-03-16T10:37:32.410",".elapsedTime",32]
["","totalMessages",35,".errors",0,".warnings",0]
[]
["RT_BookTaxAdjDetail","accountNumber","stscAccountTypeCode","bsoCode","adjValue","adjTypeCode","taxJournalEntry","deferredTaxCurrentTypeCode","discreteTypeCode","ipTaxAllocTypeCode","calculationLogic","accountingCitation","taxCitation","userMessage","warningMessage","errorMessage"]
[" ","Cash","_Cash_","Cash_AcctSet74309",0,"Temporary","*Not shown. E.g., all zero balances.","Non Current","Non Discrete","ContOp","Adjustment details for cash account. Cash balance is treated the same way for both accounting book and tax book. No adjustment necessary. There is no book tax adjustment. Not necessary or too generic to perform specific adjustment. [BtamItemRuleDetail: 1, AdjDetailForCash]","Cash and equivalent of a company recognized directly.","Cash and equivalent of a company are recognized directly."]
[" ","StartupCost1","_StartupCost_","StartupCostBso",-39.100000000005821,"Temporary","Dr.   \t_Tax_Dtb__82103    \t\t8.211\nDr.   \t_Tax_Payable__82105    \t\t8.211\n\tCr.   \t_Tax_Cte__82097    \t\t8.211\n\tCr.   \t_Tax_Dta__82113    \t\t8.211\n","Non Current","Non Discrete","ContOp","Adjustment details for startup cost account in a generic business transaction.  The book tax adjustment for startup cost account is calculated using alternative trial balances of the start up expense account. The book basis for the balance sheet account ins zero (since it is expensed), but tax basis is accrued to be amortized over time. [BtamItemRuleDetail: 12, AdjDetailForStartupCost]","Startup cost is expensed as incurred for book. ","Startup cost is accrued for tax, and amortized over time, e.g., straight line over 15 years in US"]
[" ","StartupCost","_StartupCost_","StartupCost_AcctSet74309",-40,"Temporary","Dr.   \t_Tax_Dtb__80703    \t\t8.4\nDr.   \t_Tax_Payable__80705    \t\t8.4\n\tCr.   \t_Tax_Cte__80697    \t\t8.4\n\tCr.   \t_Tax_Dta__80713    \t\t8.4\n","Non Current","Non Discrete","ContOp","Adjustment details for startup cost account in a generic business transaction.  The book tax adjustment for startup cost account is calculated using alternative trial balances of the start up expense account. The book basis for the balance sheet account ins zero (since it is expensed), but tax basis is accrued to be amortized over time. [BtamItemRuleDetail: 12, AdjDetailForStartupCost]","Startup cost is expensed as incurred for book. ","Startup cost is accrued for tax, and amortized over time, e.g., straight line over 15 years in US"]
[null,"…"]
[]
["RPT_FtcCalcByAccount"]
["","Foreign Tax Credit for R, USA. Account level details of taxes for R, USA "]
["         S_PrvOb_R_USA"]
[]
["","","> FTC Bucket Data, by trial balance: (4 child items)"]
["","",null,null,null,null,null,"(entityCountry: USA)",null,null,"All Buckets",null,"Bkt#1: GeneralIncome",null,null,"Bkt#2: PassiveIncome"]
["","","accountNumber","stscAccountType","bucketType","cfcDeemedDstrType","endingBalance","taxableIncome","taxJournalEntry","note","preFtcHomeTax","worldWideTaxableIncome","foreignTax, current",".foreignIncome",".journalEntry","foreignTax, current",".foreignIncome",".journalEntry"]
["","","rev","_Revenue_","GeneralIncome",null,-10000,-10000,"Dr.   \t_Tax_Cte__105043    \t\t2100 \n\tCr.   \t_Tax_Payable__105051    \t\t2100 \n","",2100,-10000,0,0,"",0,0,""]
["","","mealsAndEntExp","_MealsAndEntExp_","GeneralIncome",null,100,100,"Dr.   \t_Tax_Payable__105085    \t\t21 \n\tCr.   \t_Tax_Cte__105077    \t\t21 \n","",-21,100,0,0,"",0,0,""]
["","","divRcvd","_DividendReceived_","PassiveIncome",null,-1000,-1000,"Dr.   \t_Tax_Cte__105111    \t\t210 \n\tCr.   \t_Tax_Payable__105119    \t\t210 \n","",210,-1000,0,0,"",0,0,""]
["","","bondIntInc","_BondInterestIncome_","PassiveIncome",null,-1000,-1000,"Dr.   \t_Tax_Cte__105145    \t\t210 \n\tCr.   \t_Tax_Payable__105153    \t\t210 \n","",210,-1000,0,0,"",0,0,""]
["","","-----------","-----------","-----------",null,"-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------"]
["","","Total FTC data, by trial balances:",null,null,null,null,-11900,null,"Before FX, ownership factor.",2499,-11900,0,0,null,0,0]
[]
["","","> FTC Bucket Data, by B2T adjs: (2 child items)"]
["","",null,null,null,null,null,"(entityCountry: USA)",null,null,"All Buckets",null,"Bkt#1: GeneralIncome",null,null,"Bkt#2: PassiveIncome"]
["","","accountNumber","stscAccountType","bucketType","cfcDeemedDstrType","b2tAdj","taxableIncome","taxJournalEntry","note","preFtcHomeTax","worldWideTaxableIncome","foreignTax, current",".foreignIncome",".journalEntry","foreignTax, current",".foreignIncome",".journalEntry"]
["","","mealsAndEntExp","_MealsAndEntExp_","GeneralIncome",null,-100,-100,"Dr.   \t_Tax_Cte__105437    \t\t21 \n\tCr.   \t_Tax_Payable__105445    \t\t21 \n","",21,-100,0,0,"",0,0,""]
["","","divRcvd","_DividendReceived_","PassiveIncome",null,800,800,"Dr.   \t_Tax_Payable__105479    \t\t168 \n\tCr.   \t_Tax_Cte__105471    \t\t168 \n","",-168,800,0,0,"",0,0,""]
["","","-----------","-----------","-----------",null,"-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------"]
["","","Total FTC data, by B2T Adjs:",null,null,null,null,700,null,"Before FX, ownership factor.",-147,700,0,0,null,0,0]
[]
["","","> FTC Bucket Data, total from all accounts:"]
["","",null,null,null,null,"(entityCountry: USA)",null,null,"All Buckets",null,"Bkt#1: GeneralIncome",null,null,"Bkt#2: PassiveIncome"]
["","",null,null,null,null,"taxableIncome",null,"note","preFtcHomeTax","worldWideTaxableIncome","foreignTax, current",".foreignIncome",".journalEntry","foreignTax, current",".foreignIncome",".journalEntry"]
["","","Total FTC data, by trial balances:",null,null,null,-11900,null,"Before FX, ownership factor.",2499,-11900,0,0,null,0,0]
["","","Total FTC data, by B2T Adjs:",null,null,null,700,null,"Before FX, ownership factor.",-147,700,0,0,null,0,0]
["","","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------"]
["","","Total FTC data, by all accounts:",null,null,null,-11200,null,"Before deductible taxes.",2352,-11200,0,0,"",0,0,""]
["","","","","","","","","","========","========","========","========","========","========","========","========"]
[]
[]
["RPT_DmdDstrCalcByAccount"]
["","Deemed Distribution Calculation for R, USA (Subpart F). Account level data details for Corp1, USA: "]
["         S_PrvOb_R_USA"]
[" "," "," "]
["","","> DmdDstr Data, by trial balance: (2 child items)"]
["","",null,null,null,"All Buckets"]
["","","accountNumber","stscAccountType","endingBalance","foreignTax","foreignIncome","note"]
["","","divRcvd","_DividendReceived_",-10000000,0,-10000000]
["","","bondIntInc","_BondInterestIncome_",-20000000,0,-20000000]
["","","-----------","-----------","-----------","-----------","-----------","-----------"]
["","","Total DmdDstr data, by trial balances:",null,null,0,-30000000,"Before FX, ownership factor."]
[" "," "," "]
["","","> DmdDstr Data, by B2T adjs: (1 child items)"]
["","",null,null,null,"All Buckets"]
["","","accountNumber","stscAccountType","b2tAdj","foreignTax","foreignIncome","note"]
["","","divRcvd","_DividendReceived_",10000000,0,10000000]
["","","-----------","-----------","-----------","-----------","-----------","-----------"]
["","","Total DmdDstr data, by B2T Adjustment:",null,null,0,10000000,"Before FX, ownership factor."]
[" "," "," "]
["","","> DmdDstr Data, total from all accounts:"]
["","",null,null,null,"All Buckets"]
["","",null,null,null,"foreignTax","foreignIncome","note"]
["","","Total DmdDstr data, by trial balances:",null,null,0,-30000000,"Before FX, ownership factor."]
["","","Total DmdDstr data, by B2T Adjustment:",null,null,0,10000000,"Before FX, ownership factor."]
["","","-----------","-----------","-----------","-----------","-----------","-----------"]
["","","Total DmdDstr data, by all accounts:",null,null,0,-20000000,"Before deductible taxes."]
["","","","","","========","========"]
[]
[]
["RPT_UsaGiltiCalcByAccount"]
["","GILTI Calculation for R, USA. Account level basic data details for Corp1, CAN: "]
["         S_PrvOb_R_USA"]
[" "," "," "]
["","","> GILTI Data, by trial balance: (1 child items)"]
["","",null,null,null,"Basic Input"]
["","","accountNumber","stscAccountType","endingBalance","testedIncome, preForeignTax","QBAI","netInterestExpense","foreignTax","note"]
["","","rev","_Revenue_",-2000,0,0,0,200]
["","","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------"]
["","","Total GILTI data, by trial balances:",null,null,0,0,0,200,"Before FX, ownership factor."]
[" "," "," "]
["","","> GILTI Data, by B2T adjs: (0 child items)"]
["","",null,null,null,"Basic Input"]
["","","accountNumber","stscAccountType","b2tAdj","testedIncome, preForeignTax","QBAI","netInterestExpense","foreignTax","note"]
["","","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------"]
["","","Total GILTI data, by B2T Adjustment:",null,null,0,0,0,0,"Before FX, ownership factor."]
[" "," "," "]
["","","> GILTI Data, total from all accounts:"]
["","",null,null,null,"Basic Input"]
["","",null,null,null,"testedIncome, preForeignTax","QBAI","netInterestExpense","foreignTax","note"]
["","","Total GILTI data, by trial balances:",null,null,0,0,0,200,"Before FX, ownership factor."]
["","","Total GILTI data, by B2T Adjustment:",null,null,0,0,0,0,"Before FX, ownership factor."]
["","","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------"]
["","","Total GILTI data, by all accounts:",null,null,0,0,0,200,"Before deductible taxes."]
["","","","","","========","========","========","========"]
[]
[]
["RPT_UsaBeatCalcByAccount"]
["","USA BEAT Calculation for R, USA, account level data details: "]
["         S_PrvOb_R_USA"]
[" "," "," "]
["","","> BEAT Data, by trial balance: (2 child items)"]
["","",null,null,null,"Basic Input"]
["","","accountNumber","stscAccountType","endingBalance","baseErosionPayment","adjustedTaxCredit","unadjustedTaxCredit","deductibleExpense","taxLossDeduction","note"]
["","","mgmtFeeExp","_ManagementFeeExpense_",1000,1000,0,0,0,0,"Trial balance is a base eroasion payment to a counterparty in foreign country [Corp1]. (by user property trxnCounterPartyCountryCode)."]
["","","rndTaxCreditBenefit","_RAndDTaxCreditBenefit_",-20,0,-20,0,200,0]
["","","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------"]
["","","Total BEAT data, by trial balances:",null,null,1000,-20,0,200,"Before FX, ownership factor.","Before FX, ownership factor."]
[" "," "," "]
["","","> BEAT Data, by B2T adjs: (2 child items)"]
["","",null,null,null,"Basic Input"]
["","","accountNumber","stscAccountType","b2tAdj","baseErosionPayment","adjustedTaxCredit","unadjustedTaxCredit","deductibleExpense","taxLossDeduction","note"]
["","","mgmtFeeExp","_ManagementFeeExpense_",100,100,0,0,0,0,"Trial balance is a base eroasion payment to a counterparty in foreign country [Corp1]. (by user property trxnCounterPartyCountryCode). The taxable impact from B2T adjustment [100.0] is taken as the base erosion payment."]
["","","rndTaxCreditBenefit","_RAndDTaxCreditBenefit_",11,0,11,0,30,6]
["","","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------"]
["","","Total BEAT data, by B2T Adjustment:",null,null,100,11,0,30,"Before FX, ownership factor.","Before FX, ownership factor."]
[" "," "," "]
["","","> BEAT Data, total from all accounts:"]
["","",null,null,null,"Basic Input"]
["","",null,null,null,"baseErosionPayment","adjustedTaxCredit","adjustedTaxCredit","deductibleExpense","taxLossDeduction","note"]
["","","Total BEAT data, by trial balances:",null,null,1000,-20,0,200,0,"Before FX, ownership factor."]
["","","Total BEAT data, by B2T Adjustment:",null,null,100,11,0,30,6,"Before FX, ownership factor."]
["","","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------"]
["","","Total BEAT data, by all accounts:",null,null,1100,-9,0,230,6,"Before deductible taxes."]
["","","","","","========","========","========","========","========"]
[]
[]
["RPT_UsaFdiiCalcByAccount"]
["","USA FDII Calculation for R, USA, account level data details: "]
["         S_PrvOb_R_USA"]
[" "," "," "]
["","","> FDII Data, by trial balance: (6 child items)"]
["","",null,null,null,"Basic Input"]
["","","accountNumber","stscAccountType","endingBalance","deductionEligibleIncome (dei)","foreignDerivedDeductionEligibleIncome (fddei)","qbai","note"]
["","","revOrExp","_RevenueOrExpense_",45,45,0,0]
["","","rev","_Revenue_",-100,-100,-50,0,"User foreign derived deduction eligible income (FDDEI) allocation [0.5], applied to trial balance [-100.0], resulting FDDEI [-50.0]."]
["","","exp","_Expense_",40,40,0,0]
["","","fixedAsset","_FixedAsset_",100,0,0,100]
["","","fixedAssetAcumuDpr","_FixedAssetAccumulatedDepreciation_",-90,0,0,-90]
["","","fixedAssetImpLoss","_FixedAssetImpairmentLoss_",9,9,0,0]
["","","-----------","-----------","-----------","-----------","-----------","-----------","-----------"]
["","","Total FDII data, by trial balances:",null,null,-6,-50,10,"Before FX, ownership factor."]
[" "," "," "]
["","","> FDII Data, by B2T adjs: (1 child items)"]
["","",null,null,null,"Basic Input"]
["","","accountNumber","stscAccountType","b2tAdj","deductionEligibleIncome (dei)","foreignDerivedDeductionEligibleIncome (fddei)","qbai","note"]
["","","fixedAssetAcumuDpr","_FixedAssetAccumulatedDepreciation_",9,-9,-9,9,"B2T adj Income foreign-derived: Trial balance is from a counterparty in foreign country [CHN]. [TrialBalance: accountNumber=fixedAssetAcumuDpr, beginningBalance=-50.0, endingBalance=-90.0]."]
["","","-----------","-----------","-----------","-----------","-----------","-----------","-----------"]
["","","Total FDII data, by B2T Adjustment:",null,null,-9,-9,9,"Before FX, ownership factor."]
[" "," "," "]
["","","> FDII Data, total from all accounts:"]
["","",null,null,null,"Basic Input"]
["","",null,null,null,"deductionEligibleIncome (dei)","foreignDerivedDeductionEligibleIncome (fddei)","qbai","note"]
["","","Total FDII data, by trial balances:",null,null,-6,-50,10,"Before FX, ownership factor."]
["","","Total FDII data, by B2T Adjustment:",null,null,-9,-9,9,"Before FX, ownership factor."]
["","","-----------","-----------","-----------","-----------","-----------","-----------","-----------"]
["","","Total FDII data, by all accounts:",null,null,-15,-59,19,"Before deductible taxes."]
["","","","","","========","========","========"]
[]
[]
["RPT_UsaCamtCalcByAccount"]
["","USA CAMT Calculation for P, USA, account level data details: "]
["         S_PrvOb_P_USA"]
[" "," "," "]
["","","> CAMT Data, by trial balance: (2 child items)"]
["","",null,null,null,null,"Basic Input"]
["","","accountNumber","stscAccountType","endingBalance","bookToCamtAdj","bookToAfsiAdj","elimAfsi","foreignTax, UsaCo","foreignTax, Cfc","note"]
["","","arev","_Revenue_",-10000,100,100,10,0,0,"--User specified book-to-CAMT adj value [100.0], for [TrialBalance: accountNumber=arev, beginningBalance=0.0, endingBalance=-10000.0]."]
["","","arev4","_ForeignWhtExp_",1,0,0,0,1,0,""]
["","","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------"]
["","","Total CAMT data, by trial balances:",null,null,100,100,10,1,0,"Before FX, ownership factor."]
[" "," "," "]
["","","> CAMT Data, by B2T adjs: (1 child items)"]
["","",null,null,null,null,"Basic Input"]
["","","accountNumber","stscAccountType","b2tAdj","bookToCamtAdj","bookToAfsiAdj","elimAfsi","foreignTax, UsaCo","foreignTax, Cfc","note"]
["","","arev1","_FixedAssetAccumulatedDepreciation_",100,100,-100,0,0,0,""]
["","","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------"]
["","","Total CAMT data, by B2T Adjustment:",null,null,100,-100,0,0,0,"Before FX, ownership factor."]
[" "," "," "]
["","","> CAMT Data, total from all accounts:"]
["","",null,null,null,null,"Basic Input"]
["","",null,null,null,"bookToCamtAdj","bookToAfsiAdj","elimAfsi","foreignTax, UsaCo","foreignTax, Cfc","note"]
["","","Total CAMT data, by trial balances:",null,null,100,100,10,1,0,"Before FX, ownership factor."]
["","","Total CAMT data, by B2T Adjustment:",null,null,100,-100,0,0,0,"Before FX, ownership factor."]
["","","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------","-----------"]
["","","Total CAMT data, by all accounts:",null,null,200,0,10,1,0,"foreignTaxUsaCo and foreignTaxCfc, may be partial:, it only has the contribution from foreign withholding taxes. "]
["","","","","","========","========","========","========","========"]
[]
[]
[]
[]
[]
[]
["4. Sheet","MultiEntityProvisionOutput",null,null,null,"(ME_xxxx)"]
[null,"This sheet provides tax consolidation processing details for a multi-entity provision (i.e., involving one parent entity and at least one child entity). It shows the calculation for the total tax effects for the group of entities under a parent."]
[null,"The total tax for the group of entities are made up of the following parts:"]
[null,"1. Standalone Taxes -Taxes of each individual tax obligation of each entity: the parent and its direct subsidiaries"]
[null,"2. Out Basis Adj Taxes - Taxes effects from the parent's investment accounts on the subsidiaries, i.e., from the outside basis differences"]
[null,"3. Elim Taxes - Taxes effects from the eliminated inter-company transactions of the entities "]
[]
["Header fields:"]
[null,"(The set of header fields is the same as that of SingleProvisionOutput. Some fields are not applicable for multi-entity provisions, and thus are omitted. They are listed again in this sheet for easy user reading.)"]
["","outputTitle","RTax_2011Q1"]
[" "," "," "]
["Key Input:"]
["","provisionCode","RTax_2011Q1",".period","2011Q1"]
[null,"entityCode","R",".legalType","Corporation",".bookCurrency","USD"]
["","jurisdictionCode","USA",".taxTypeCode","Income Tax",".taxRegulationCode","US IRC",".accountingStandardCode","US GAAP"]
["","asOfDate","2019-04-10T23:59:59"]
["","taxRate,Current","0.21",".deferred","0.21",".atBeginning","0.21"]
["Key Output:"]
["","taxExpenseTotal",-80788.89,".current",-80756.592000000004,".deferred",-32.297999999994914,".journalEntry"]
["",".elim",12.6,".",12.6,".",0,".","Dr.   \t_Tax_Cte__97741    \t\t12.6\nDr.   \t_Tax_Dta__97757    \t\t12.6\n\tCr.   \t_Tax_DeferredTax__97769    \t\t25.2\n"," "]
[null,"ownershipFactor",1]
[]
["Key Processing Metrics:"]
["","processingStartTime","2020-03-16T10:37:32.378",".stopTime","2020-03-16T10:37:32.410",".elapsedTime",32]
["","totalMessages",35,".errors",0,".warnings",0]
[]
["RT_MeEntityStandaloneTax","entityCode","legalType","jurisdictionCode","obCode","ownershipFactorUsed","currency","taxExpenseTotal",".current",".deferred","taxJournalEntry","note"]
[" ","Sub1","Corporation","USA","MjOb_Sub1_91510",1,"USD",-2859.36285731625,-2857.5069823162498,-1.8558750000001965,"Dr.   \t_Tax_Ctb__118662    \t\t50.64598\nDr.   \t_Tax_Payable__118668    \t\t2286.00559\nDr.   \t_Tax_Dta__118676    \t\t1.4847\n\tCr.   \t_Tax_Cte__118660    \t\t2908.15296\n\tCr.   \t_Tax_Dtb__118666    \t\t1.85588\n"," "]
[" ","     .","Corporation","USA","Ob_Sub1_USA",1,"USD",-2618.1915189412503,-2616.3356439412501,-1.8558750000001965,"Dr.   \t_Tax_Ctb__118695    \t\t50.64598\nDr.   \t_Tax_Payable__118701    \t\t2093.06852\nDr.   \t_Tax_Dta__118709    \t\t1.4847\n\tCr.   \t_Tax_Cte__118693    \t\t2666.98162\n\tCr.   \t_Tax_Dtb__118699    \t\t1.85588\n",">- 1) The trial balance entry seems not balanced for entity [Sub1]: the total ending balance of all its accounts = [404821.0], and the total beginning balance = [403400.0]. The processing can lead to only partial results.\n2) NonTax: prefix for generated accounts capturing currency transaction effects of non-tax accounts of the entity.\n3) WkTax: prefix for generated accounts capturing currency transaction effects of the tax accounts of the provision."]
[" ","     .","Corporation","USA","MjOb_Sub1_USA_90030",1,"USD",-241.171338375,-241.171338375,0,"Dr.   \t_Tax_Payable__118734    \t\t192.93707\n\tCr.   \t_Tax_Cte__118726    \t\t241.17134\n"," "]
[null,"…"]
[]
["RT_MeOutBasisAdjTax","parentJurCode","parentObCode","subEntityCode","subLegalType","subJurCode","subObCode","currency","subTax","subCta","subOwnership","parentAptnRate","adjOnInvstInSub","(...b2tAdjProcessing on investment accounts, omitted...)","taxExpenseTotal",".current",".deferred","taxJournalEntry","note"]
[" ","USA","Ob_Sub1_USA","Sub1a","Corporation","MEX","Ob_Sub1a_MEX","USD","Dr.   \t_Tax_Payable__114107    \t\t140\n\tCr.   \t_Tax_Cte__114099    \t\t112\n","Dr.   \t_ActaOci__114163    \t\t72\n",1,1,"Dr.   \t_EqtyMthdInvst__114172    \t\t40\nDr.   \t_EqtyMthdInvst_OciInvestment__114180    \t\t72\n\tCr.   \t_EqtyMthdInvst_EqtyInInc__114184    \t\t112\n","...",0,-8.4,8.4,"Dr.   \t_Tax_Dte__114395    \t\t8.4\nDr.   \t_Tax_Payable__114399    \t\t8.4\nDr.   \t_Tax_Dta__114407    \t\t15.12\n\tCr.   \t_Tax_Cte__114391    \t\t8.4\n\tCr.   \t_Tax_Dtl__114409    \t\t8.4\n\tCr.   \t_Tax_Oci__114411    \t\t15.12\n",">- From outside basis tax calc: \n>- 1) Including impacts on parent outside basis in sub from sub's CTA: [Bsv_CurrencyTranslationAdjustment: |Id=114161|code=Bsv_CurrencyTranslationAdjustment_ID_114161|oci=72.0, gl=0.0]\n>- From outside basis adj calc: \n>- 1) Generally recognize outside basis difference for investment in sub entities. [Rule_OutBasisAdj_Dtal: |Id=1000|code=DtlForObd|]."]
[" ","USA NJ","Ob_Sub1_USA NJ","Sub1a","Corporation","MEX","Ob_Sub1a_MEX","USD","Dr.   \t_Tax_Payable__114938    \t\t140\n\tCr.   \t_Tax_Cte__114930    \t\t112\n","Dr.   \t_ActaOci__114994    \t\t72\n",1,0.1,"Dr.   \t_EqtyMthdInvst__115001    \t\t4\nDr.   \t_EqtyMthdInvst_OciInvestment__115009    \t\t7.2\n\tCr.   \t_EqtyMthdInvst_EqtyInInc__115013    \t\t11.2\n","...",0,0,0,"",">- From outside basis tax calc: \n>- 1) Including impacts on parent outside basis in sub from sub's CTA: [Bsv_CurrencyTranslationAdjustment: |Id=114992|code=Bsv_CurrencyTranslationAdjustment_ID_114992|oci=72.0, gl=0.0]\n2) Including on effects of parent's apportionment f the sub's income: [0.1]\n>- From outside basis adj calc: "]
[" ","USA PA","Ob_Sub1_USA PA","Sub1a","Corporation","MEX","Ob_Sub1a_MEX","USD","Dr.   \t_Tax_Payable__114603    \t\t140\n\tCr.   \t_Tax_Cte__114595    \t\t112\n","Dr.   \t_ActaOci__114659    \t\t72\n",1,0.1,"Dr.   \t_EqtyMthdInvst__114666    \t\t4\nDr.   \t_EqtyMthdInvst_OciInvestment__114674    \t\t7.2\n\tCr.   \t_EqtyMthdInvst_EqtyInInc__114678    \t\t11.2\n","...",0,0,0,"",">- From outside basis tax calc: \n>- 1) Including impacts on parent outside basis in sub from sub's CTA: [Bsv_CurrencyTranslationAdjustment: |Id=114657|code=Bsv_CurrencyTranslationAdjustment_ID_114657|oci=72.0, gl=0.0]\n2) Including on effects of parent's apportionment f the sub's income: [0.1]\n>- From outside basis adj calc: "]
[null,"…"]
[]
["RT_MeElimTax","elimEntityCode","legalType","jurisdictionCode","obCode","ownershipFactorUsed","currency","taxExpenseTotal",".current",".deferred","taxJournalEntry","note"]
[" ","Sub1","Corporation","USA","MjOb_Sub1_91510, Elim Adj Tax Effects",1,"USD",1.26,1.26,0,"Dr.   \t_Tax_Cte__118927    \t\t1.26\nDr.   \t_Tax_Dta__118943    \t\t1.26\n\tCr.   \t_Tax_DeferredTax__118955    \t\t2.52\n"," "]
[" ","     .","Corporation","USA","Ob_Sub1_USA, Elim Adj Tax Effects",1,"USD",1.26,1.26,0,"Dr.   \t_Tax_Cte__118960    \t\t1.26\nDr.   \t_Tax_Dta__118976    \t\t1.26\n\tCr.   \t_Tax_DeferredTax__118988    \t\t2.52\n"," "]
[" ","     .","Corporation","USA","MjOb_Sub1_USA_90030, Elim Adj Tax Effects",1,"USD",0,0,0,""," "]
[null,"…"]
[]
["RT_UserMessage","Message"]
[null,"…"]