tax-provision-calculator
ASC 740 income tax provision calculation skill with deferred tax analysis
Profile →npx skills add a5c-ai/babysitter --skill tax-provision-calculator --agent claude-code
Same command for any agent — swap --agent for codex, cursor, copilot.
Weekly change comes from our own snapshots, not the repository page — it measures attention, not adoption.
# Tax Provision Calculator ## Overview The Tax Provision Calculator skill implements ASC 740 income tax accounting requirements. It calculates current and deferred tax provisions, analyzes temporary differences, and supports uncertain tax position assessment. ## Capabilities ### Current Tax Expense Calculation - Book-to-tax adjustments - Taxable income determination - Applicable rate application - Credit utilization - NOL usage - Estimated payment reconciliation ### Deferred Tax Asset/Liability Computation - Temporary difference identification - Tax basis determination - Book basis tracking - Rate change impacts - Deferred tax rollforward - Classification (current/non-current) ### Permanent vs. Temporary Difference Classification - Permanent difference identification - Book-only items - Tax-only deductions - Meals and entertainment - Fines and penalties - Stock compensation excess benefits ### Valuation Allowance Assessment - Positive evidence analysis - Negative evidence analysis - Scheduling of reversals - Tax planning strategies - Historical profitability - Future projections ### Rate Reconciliation - Statutory to effective rate bridge - State tax impact - Foreign rate different
- Overview
- Capabilities
- Current Tax Expense Calculation
- Deferred Tax Asset/Liability Computation
- Permanent vs. Temporary Difference Classification
- Valuation Allowance Assessment
- Rate Reconciliation
- FIN 48/ASC 740-10 Uncertain Tax Position Analysis
- Usage
- Quarterly Provision
- Return-to-Provision True-Up
- Integration
- Used By Processes
- Tools and Libraries
What does the tax-provision-calculator skill do?
ASC 740 income tax provision calculation skill with deferred tax analysis
How do I install it?
Run `npx skills add a5c-ai/babysitter --skill tax-provision-calculator --agent claude-code` — it drops the skill into your project so the agent can pick it up. Swap the --agent value for codex, cursor or copilot if you use one of those.
Where does this skill come from?
From a5c-ai/babysitter, a repository with 1,642 stars. We read it straight from the repository tree rather than a submitted listing, so what you see here is what is actually published.
Is a popular skill a good skill?
Not necessarily. Stars measure attention, not adoption — a repository can trend for a week and be abandoned. That is why we show the weekly change from our own snapshots next to the total, instead of a single flattering number.