Taxes Paid by Jurisdiction Threshold Calculator

Computes each jurisdiction's share of total income taxes paid net of refunds received and flags the jurisdictions that reach ASU 2023-09's individual-disaggregation threshold of 5 percent (ASC 740-10-50-23). The comparison is made between the absolute value of each jurisdiction's net payment or net refund and the absolute value of the total, so a jurisdiction in a net refund position is measured by the size of that refund. Also reports the federal, state and foreign subtotals that ASC 740-10-50-22 requires regardless of any threshold. Verify-only: it reports shares computed from declared inputs and never asserts that a disclosure requirement has been met.

Tool URL: https://ainumbers.co/tools/583-taxes-paid-jurisdiction-threshold-calc.html AP2/Policy Mandate export: yes