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AnalystAlan

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tT
发表于 2011-7-11 19:46 | 只看该作者

Equity: FCFF: WCinv

count
does deferred tax or accrued tax also count as part of WCInv? besides AR and inventory, what other item also count as WCInv? Thanks.

 

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bingbingliang

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发表于 2011-7-11 19:46 | 只看该作者
Deferred tax asset/liabilities are excluded from WC Inv. WC Inv is only related to nonmonetary assets/liabilities that will provide some sort of immediate funding for projects that companies take on. DTA/DTL does not really provide that.

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busterbluth

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发表于 2011-7-11 19:46 | 只看该作者
dtl is part of noncash charge so you add it back to NI. dta is subtracted.

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