Struct TaxProvisionGenerator 

pub struct TaxProvisionGenerator { /* private fields */ }

Generates income tax provisions under ASC 740 / IAS 12.

Given pre-tax income and a statutory rate, the generator:

1. Selects 2-5 rate reconciliation items from the candidate pool.
2. Computes the effective rate as statutory_rate + sum(reconciliation impacts).
3. Computes current_tax_expense = pre_tax_income * effective_rate.
4. Generates realistic deferred tax asset and liability balances.

Implementations

impl TaxProvisionGenerator

pub fn new(seed: u64) -> Self

Creates a new tax provision generator with the given deterministic seed.

pub fn generate( &mut self, entity_id: &str, period: NaiveDate, pre_tax_income: Decimal, statutory_rate: Decimal, ) -> TaxProvision

Generate a tax provision for a period.

Arguments

• entity_id - Legal entity identifier.
• period - Period end date.
• pre_tax_income - Pre-tax income from financial statements.
• statutory_rate - Statutory corporate tax rate (e.g., 0.21 for US).