Timing Difference

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Timing Difference

In accounting, the amount of time between the point at which an asset or transaction affects a company's finances for reporting purposes and the point at which it affects it for tax purposes. This is especially important in depreciation: tax depreciation and reporting depreciation are sometimes calculated differently.

timing difference

The time difference between the point at which a transaction affects items for financial reporting purposes and the point at which it affects the same items for tax purposes. For example, purchase of a fixed asset depreciated by an accelerated method for tax purposes, but by straight-line for reporting purposes, creates a timing difference for depreciation expense.

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Ex-Dividend Jet Lag			Arguably, a change to the language of the regulations needs to be made to have the timing difference apply in the example. Sec. 904 - base difference vs. timing difference for foreign taxes by Fischl, Alan / The Tax Adviser Such a de minimis rule could be based on either (i) the period of time anticipated for the timing difference to turn around, or (ii) the relative effect of the timing difference measured as a percentage of either gross or net income. Use of U.S. GAAP to calculate the earnings and profits of foreign ... by Goldberg, Fred T., Jr. / Tax Executive This difference is what is known as a timing difference. Accounting for income taxes by Born, Bernice Drewyor / The National Public Accountant			Time Spread Time Spread Strategy Time Stamping Time Standard Time to maturity Time until Expiration Time Value Time Value of an Option Time Value of Money Time value permium Time Value Premium Time-and-a Half time-price differential Time-Series Analysis time-share ownership time-sharing and time-shares Time-weighted rate of return time-weighted return Time-Zone Arbitrage Timeliness Times Fixed Charges Times Interest Earned Times-Interest-Earned Ratio Timesheet timing Timing Difference Timing Option Timothy Geithner TIN tin parachute Tip Tip from a Dip Tip Income Tipo de cambio Tipo de cambio comprador Tipo de cambio de cierre Tipo de cambio de equilibrio Tipo de cambio efectivo Tipo de cambio fijo Tipo de cambio flotante Tipo de cambio forward Tipo de cambio libre Tipo de cambio movil Tipo de cambio oficial Tippee TIPS Tipster Tire Kicker Tired Tissue Overlay TITAL			Timing Algorithm Timing and Acquisition Bit Timing and Acquisition Processor Timing and Control Timing and Control Block Timing and Control Panel Timing and Synchronization System timing belt timing belt timing chain timing chain timing circuit timing clock timing clock timing clock Timing Communication and Control Timing Concentration and Motor Skills Timing Control Module Timing Control Unit Timing Controller Timing Controller Continuous Copy Timing Controller Test Timing Controller Trigger Address Timing crystal Timing crystal Timing Description Language timing device timing device Timing diagram Timing Diagram Markup Language Timing Difference Timing Differences Timing Distributor Timing Electronics timing error Timing Error Avoidance Timing Error Avoidance Timing System Timing Error Detector Timing Error Variance Timing Failure Detection Timing Failure Handler Timing for Emphasis timing gear timing gears Timing Generator Timing Interface Card timing is money timing is money timing is money timing is money Timing Issues in the Specification and Synthesis of Digital Systems Timing Library Format timing loop Timing Module timing motor timing of CAB expression 1 Timing of Second Coming Timing of Second Coming Timing option

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