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YouTubeEdspira
Net Operating Loss (Carrybacks and Carryforwards) in Financial Accounting
This video discusses how to account for the effects of Net Operating Losses in Financial Accounting. The IRS permits taxpayers to carry a Net Operating Loss (NOL) back two years or forward twenty years to offset taxable income. An NOL carryback allows a firm to receive a refund of taxes previously paid, whereas a carryforward allows a firm to ...
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