Sample Merger Model – Book vs. Cash Taxes & Section 382 NOLs

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.

We support video playback at different speeds in all the lessons on this site. However, your current web browser does not support the technology required for this feature so you can only view this video at normal 1x speed. To use this feature, please use the most recent version of Chrome, Safari, or Internet Explorer.

How to Download Files

  • 1

    Click on the links to
    Download the file

    Download Files and Resources Download this Video
  • 2

    Right click on the link and select 'Save Link As'

    Save link as...