Credit

(To record deferred income taxes.)

Account list:

Allowance to Reduce Deferred Tax Asset to Expected Realizable Value

Allowance to Reduce Future Tax Asset to Expected Realizable Value

Current Tax Benefit

Current Tax Expense

Current Tax Payable

Deferred Tax Asset

Deferred Tax Benefit

Deferred Tax Benefit-OCI

Deferred Tax Expense

Deferred Tax Expense-OCI

Deferred Tax Liability

Fair Value – NI Investments

Fair Value – OCI Investments

Future Tax Asset

Future Tax Benefit

Future Tax Expense

Future Tax Liability

Income Tax Payable

Income Tax Receivable

Land

No Entry

Retained Earnings

Unrealized Gain or Loss

Unrealized Gain or Loss-OCI