Advanced Merger Model: Book vs. Cash Tax Schedule and Section 382 Net Operating Losses
In this lesson, you’ll learn how to calculate the allowable NOL usage each year, and how to reconcile book amortization and depreciation with tax amortization and depreciation to determine the difference between cash taxes and book taxes, and the deferred tax liability change each year.
- Tax Schedule - After
- Tax Schedule - Before
- Merger Model Cheat Sheet - Common Formulas
- Section 382 and NOL Summary
- Adjusted Long-Term Rates
- Yahoo! 2007 10-K (Used for NOL Expiration Period)
- Stock vs. Asset vs. 338(h)(10) Purchases
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