Struct TemporaryDifference 

pub struct TemporaryDifference {
    pub id: String,
    pub entity_code: String,
    pub account: String,
    pub description: String,
    pub book_basis: Decimal,
    pub tax_basis: Decimal,
    pub difference: Decimal,
    pub deferred_type: DeferredTaxType,
    pub originating_standard: Option<String>,
}

A single temporary difference between book (GAAP/IFRS) and tax bases.

Under IAS 12 / ASC 740 a temporary difference arises when the carrying amount of an asset or liability differs from its tax base. The deferred tax effect equals difference × statutory_rate.

Fields

id: String

Unique identifier for this temporary difference record.

entity_code: String

Company / entity code this difference relates to.

account: String

GL account code associated with the underlying asset or liability.

description: String

Human-readable description (e.g. “Accelerated depreciation – MACRS”).

book_basis: Decimal

Book (GAAP/IFRS) carrying amount.

tax_basis: Decimal

Tax basis of the same asset or liability.

difference: Decimal

book_basis − tax_basis; positive = DTA, negative = DTL (before type override).

deferred_type: DeferredTaxType

Whether this difference yields a DTA or DTL.

originating_standard: Option<String>

Accounting standard that created this difference (e.g. “ASC 842”, “IAS 16”).

Trait Implementations

impl Clone for TemporaryDifference

fn clone(&self) -> TemporaryDifference

Returns a duplicate of the value.

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

Performs copy-assignment from source.

impl Debug for TemporaryDifference

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

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for TemporaryDifference

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

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Serialize for TemporaryDifference

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

where __S: Serializer,

Serialize this value into the given Serde serializer.