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Under U.S. GAAP, companies classify individual deferred tax assets or liabilities as OA. current only OB. current or noncurrent based on the reversal date OC.

Under U.S. GAAP, companies classify individual deferred tax assets or liabilities as OA. current only OB. current or noncurrent based on the reversal date OC. current or noncurrent based on the underlying asset or liability OD. noncurrent only

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