Reconcile a provision-to-return difference using a repeatable identify, explain, book, and evidence workflow.
A $620,000 state tax expense difference appears between last year's provision and the filed return. PDCA reconciliation: Plan the categories, Do the bridge, Check book and return impact, Act on entries and process fixes. Booking the entire difference as a true-up because the total is known, even though the causes are different. Plan categories Create buckets: estimate true-up, treatment change, data issue, booking error, uncertain-position update. Categories drive action. A dollar difference without a cause is not decision-ready. Do the bridge $620,000 = $410,000 apportionment estimate true-up + $130,000 copied addback error + $80,000 credit documentation change. Breaking the total…
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