33. (LO 5) How does a company disclose deferred tax assets and liabilities on its balance sheet?

34. (LO 5) Under what conditions can a company net its deferred tax assets with its deferred tax liabilities on the balance sheet?

36. (LO 5) What is a companys hypothetical income tax provision and what is its importance in a companys disclosure of its income tax provision in the tax footnote?

37. (LO 5) Briefly describe the difference between a companys effective tax rate, cash tax rate, and structural tax rate.