Match the following

1. Net Deferred Tax Asset
2. Negative Adjustment due to Changes in Accounting Principle
3. Net Deferred Tax Liability
4. Deferred Tax Asset due to Net Operating Loss
5. Income Tax Refund Receivable
6. Positive Prior Period Adjustment
7. Gross DTL
8. Income Tax Expense
9. Allowance to Reduce DTA
10. Income Tax Benefit from Carryforward

a) Debt account in the balance sheet with normal balance CR

b) Asset account in the statement of position with normal balance DR

c) Asset account in the balance sheet with normal balance CR

d) Equity Account in the statement of position with normal balance DR

e) Asset account with normal DR balance but it is reported in the notes

f) Account of the statement of income and expenses with normal balance DR

g) Account of the statement of income and expenses with normal balance CR

h) DR adjustment to initial balance of retained profit

i) CR adjustment to the initial balance of retained profit

j) Debt account with normal CR balance but it is reported in the notes

k) Equity account in the statement of balance with normal balance CR

l) Against asset account with normal balance CR but it is reported in the notes

m) Debt account in the balance sheet with normal balance DR