
Making a change in the income account equivalent to the tax savings realized through the use of different depreciation methods for shareholder and income tax purposes, thus washing out the benefits of the tax savings reported as final net income to shareholders.
Found on
http://www.duke.edu/~charvey/Classes/wpg/bfglosn.htm

The practice of making a charge in the income account equivalent to the tax savings realized through the use of different depreciation methods for shareholder and income tax purposes, thus washing out the benefits of the tax savings reported as final net income to shareholders.
Found on
http://www.encyclo.co.uk/local/20047

Making a change in the income account equivalent to the tax savings realized through the use of diff
Found on
http://www.encyclo.co.uk/local/22402
No exact match found.