- Anticipated reversals of FTA to offset FDA.
- Anticipated future taxable income.
- Taxable income in prior carryback years (CB permitted).
- Tax planning strategies to accelerate carryforwards, create taxable income, character of income.
- A history of operating losses or tax CF expiring unused.
- Cumulative losses, both book and tax, in recent years. Excesses of FDA over FTA.
- Losses expected for the early foreseeable future (e.g., developing enterprises, changes in technology).