Explanations

Current/Non-Current Designation

•	For Uncertain Payable Rollforward and Payable Sections of Uncertain Journal Entry, the Current/Non-Current designation is determined by comparing the Dataset Period/Year with the Resolved Quarter/Year of the position:

o	If the difference of these time periods is within 12 months: Current.

o	If the difference of these time periods is greater than 12 months: Non-Current.

•	For Uncertain Deferred Rollforward and Deferred Sections of Uncertain Journal Entry, the Current/Non-Current designation is determined by the Deferred Category selected when creating the position.

•	For the Deferred with Future Benefit report, Permanent Differences & Tax Adjustments follow the Current/Non-Current logic of the Payable Rollforward while the Temporary Differences follow the Current/Non-Current logic of the Deferred Rollforward.

Note: Non-Cash Positions are always Non-Current, regardless of the Resolved Quarter/Year.

Current Year and Prior Year Columns/Rows

For Deferred (+change), Payable (+change), Deferred with Future Benefit (+change), Tabular Payable, Expense (expanded), compare the Dataset Year with the Position's Year to determine if it will fall into the Current Year or one of the Prior Year columns.

CTA Calculations

For information regarding how Currency Translation Adjustment (CTA) is calculated in the Uncertain Tax Positions Application, refer to the Uncertain Tax Positions Application CTA Explanation Guide, located in My UTP page of the Uncertain Tax Positions Application under Uncertain Tax Positions Calculations.

Deferred Benefit

Payable, Tabular Payable, Uncertain Tax Positions Open Years and Jurisdictions. Select Gross/Benefit Option = Gross.