Publications
Publications
- February 2003 (Revised February 2004)
- HBS Case Collection
Deferred Taxes and the Valuation Allowance at Lucent Technologies, Inc. (A)
Abstract
The concept of deferred tax accounting is introduced, along with examples to demonstrate the balance sheet perspective of FAS #109.
Keywords
Citation
Miller, Gregory S., and Jacob Cohen. "Deferred Taxes and the Valuation Allowance at Lucent Technologies, Inc. (A)." Harvard Business School Case 103-064, February 2003. (Revised February 2004.)