Struct TaxProvision 

pub struct TaxProvision {
    pub id: String,
    pub entity_id: String,
    pub period: NaiveDate,
    pub current_tax_expense: Decimal,
    pub deferred_tax_asset: Decimal,
    pub deferred_tax_liability: Decimal,
    pub statutory_rate: Decimal,
    pub effective_rate: Decimal,
    pub rate_reconciliation: Vec<RateReconciliationItem>,
}

Income tax provision computed under ASC 740 / IAS 12.

Fields

id: String

Unique provision identifier

entity_id: String

Legal entity the provision relates to

period: NaiveDate

Period end date

current_tax_expense: Decimal

Current period income tax expense

deferred_tax_asset: Decimal

Deferred tax asset balance

deferred_tax_liability: Decimal

Deferred tax liability balance

statutory_rate: Decimal

Statutory tax rate

effective_rate: Decimal

Effective tax rate after permanent and temporary differences

rate_reconciliation: Vec<RateReconciliationItem>

Rate reconciliation from statutory to effective rate

Implementations

impl TaxProvision

pub fn new( id: impl Into<String>, entity_id: impl Into<String>, period: NaiveDate, current_tax_expense: Decimal, deferred_tax_asset: Decimal, deferred_tax_liability: Decimal, statutory_rate: Decimal, effective_rate: Decimal, ) -> Self

Creates a new tax provision.

pub fn with_reconciliation_item( self, description: impl Into<String>, rate_impact: Decimal, ) -> Self

Adds a rate reconciliation item.

pub fn net_deferred_tax(&self) -> Decimal

Computes the net deferred tax position.

Positive value indicates a net deferred tax asset; negative indicates a net deferred tax liability.

Trait Implementations

impl Clone for TaxProvision

fn clone(&self) -> TaxProvision

Returns a duplicate of the value.

fn clone_from(&mut self, source: &Self)

Performs copy-assignment from source.

impl Debug for TaxProvision

fn fmt(&self, f: &mut Formatter<'_>) -> Result

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for TaxProvision

fn deserialize<__D>(__deserializer: __D) -> Result<Self, __D::Error>

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Serialize for TaxProvision

fn serialize<__S>(&self, __serializer: __S) -> Result<__S::Ok, __S::Error>

where __S: Serializer,

Serialize this value into the given Serde serializer.