A firm's year ends on December 31 . Its tax is computed and submitted to the U.S. Treasury on March 15 of the following year. When should the taxes be reported as a liability?


Income tax is an item that should be accrued as a liability as of year­end. If the firm's year­end is December 31, then the amount should appear as a current liability on the balance sheet dated December 31 . The business must make an accounting entry, usually as one of the year-end adjusting entries, to record the amount of tax that has been incurred but is unpaid.

Business

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If a company wants to avoid a server commitment to Microsoft, they can choose Linux.

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Business