Balance Sheet Classification of Deferred Income Taxes—an amendment of APB Opinion No. 11 (Issued 7/80)
This Statement specifies the basis for classification of deferred income taxes in a classified balance sheet. Deferred income taxes related to an asset or liability are classified the same as the related asset or liability. Deferred income taxes that are not related to an asset or liability are classified according to the expected reversal date of the timing difference.