DTA from NOL - How to Flow Through 3 Statements

I'm trying to think through the flow but can't seem to get this right. Can someone plz help walk me through how a DTA created in Year 1 flows through the 3 statements, and then what happens when it reverses out in year 2? Would like to nail this concept down - any help is much appreciated.

For the sake of the example, can you use ($100) pre tax income in year 1 and a 25% tax rate? Thank you!!

1 Comments
 
Most Helpful

Unde et modi quae praesentium placeat. Dignissimos sed pariatur eos beatae. Similique saepe et provident expedita similique. Enim fuga accusamus aut labore quibusdam. Est sed unde aliquam praesentium quam enim. Aliquam sit iusto autem.

Rerum quisquam sunt magni velit adipisci asperiores. Voluptatem nemo provident repellat ea et aut quia. Et cum cumque quod similique voluptatem. Maxime voluptatum expedita qui dolores.

Career Advancement Opportunities

June 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.9%
  • JPMorgan 01 98.3%
  • Guggenheim Partners 01 97.7%
  • Morgan Stanley 07 97.1%

Overall Employee Satisfaction

June 2026 Investment Banking

  • Moelis & Company No 99.4%
  • Morgan Stanley 02 98.8%
  • Evercore 01 98.3%
  • BMO Capital Markets 12 97.7%
  • Banco Santander 01 97.1%

Professional Growth Opportunities

June 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.9%
  • Morgan Stanley 05 98.3%
  • JPMorgan No 97.7%
  • Goldman Sachs 02 97.1%

Total Avg Compensation

June 2026 Investment Banking

  • Vice President (14) $434
  • Associates (44) $258
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (22) $179
  • Intern/Summer Associate (13) $156
  • 1st Year Analyst (79) $150
  • Intern/Summer Analyst (73) $101
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

1
redever's picture
redever
99.2
2
Secyh62's picture
Secyh62
99.0
3
BankonBanking's picture
BankonBanking
99.0
4
kanon's picture
kanon
99.0
5
Betsy Massar's picture
Betsy Massar
98.9
6
DrApeman's picture
DrApeman
98.9
7
CompBanker's picture
CompBanker
98.9
8
dosk17's picture
dosk17
98.9
9
GameTheory's picture
GameTheory
98.9
10
numi's picture
numi
98.8
success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”