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Wiley GAAP 2008 by Colorado Steven M. Bragg Englewood, Ralph Nach American Express Tax and Business Inc., Barry J. Epstein

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Deferred Income Taxes

Deferred taxes must be provided consistent with FAS 109. There are no exemptions or special provisions for income tax accounting for regulated enterprises. Assets or liabilities related to future rate increases or decreases are temporary differences within the meaning of FAS 109.

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