Taxes and Tax Preparation
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# Do you include Deferred income taxes current for calculating current assets in working capital calculation?

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###### 2008-01-31 01:41:27

No you dont. Think about it, part of the equation for free cash flow is defined as subtracting out changes in working capital, capex, and changes in deferred taxes. changes in deferred taxes should be used in calculating cash taxes, not changes in working capital

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## Related Questions

There are a great many equations for calculating current; it depends on the context in which you need to calculate current.

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