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%\usepackage{opensans}          % Can't make this work so far. Shame. Would be lovely.
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% Most of the following are not required for the majority
% of cheat sheets but are needed for some symbol support.
\usepackage{amsmath}            % Symbols
\usepackage{MnSymbol}           % Symbols
\usepackage{wasysym}            % Symbols
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% Document Info
\author{nova-cane98}
\pdfinfo{
  /Title (financial-2-exam-2.pdf)
  /Creator (Cheatography)
  /Author (nova-cane98)
  /Subject (Financial 2 Exam 2 Cheat Sheet)
}

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% This two commands together give roughly
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% Commands
\newcommand{\SetRowColor}[1]{\noalign{\gdef\RowColorName{#1}}\rowcolor{\RowColorName}} % Shortcut for row colour
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% Header and Footer
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\fancyhead[L]{
\noindent
\begin{multicols}{3}
\begin{tabulary}{5.8cm}{C}
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    \vspace{-7pt}
    {\parbox{\dimexpr\textwidth-2\fboxsep\relax}{\noindent
        \hspace*{-6pt}\includegraphics[width=5.8cm]{/web/www.cheatography.com/public/images/cheatography_logo.pdf}}
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\columnbreak
\begin{tabulary}{11cm}{L}
    \vspace{-2pt}\large{\bf{\textcolor{DarkBackground}{\textrm{Financial 2 Exam 2 Cheat Sheet}}}} \\
    \normalsize{by \textcolor{DarkBackground}{nova-cane98} via \textcolor{DarkBackground}{\uline{cheatography.com/217313/cs/47884/}}}
\end{tabulary}
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\fancyfoot[L]{ \footnotesize
\noindent
\begin{multicols}{3}
\begin{tabulary}{5.8cm}{LL}
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  \mymulticolumn{2}{p{5.377cm}}{\bf\textcolor{white}{Cheatographer}}  \\
  \vspace{-2pt}nova-cane98 \\
  \uline{cheatography.com/nova-cane98} \\
  \end{tabulary}
\vfill
\columnbreak
\begin{tabulary}{5.8cm}{L}
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  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Cheat Sheet}}  \\
   \vspace{-2pt}Not Yet Published.\\
   Updated 24th March, 2026.\\
   Page {\thepage} of \pageref{LastPage}.
\end{tabulary}
\vfill
\columnbreak
\begin{tabulary}{5.8cm}{L}
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  %\includegraphics[width=48px,height=48px]{dave.jpeg}
  Measure your website readability!\\
  www.readability-score.com
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\begin{document}
\raggedright
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% Set font size to small. Switch to any value
% from this page to resize cheat sheet text:
% www.emerson.emory.edu/services/latex/latex_169.html
\footnotesize % Small font.

\begin{multicols*}{3}

\begin{tabularx}{5.377cm}{x{2.28942 cm} x{2.68758 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{Deferred Tax Assets}}  \tn
% Row 0
\SetRowColor{LightBackground}
Accounting Income \textless{} Taxable Income & Accounting Income \textgreater{} Taxable Income \tn 
% Row Count 2 (+ 2)
% Row 1
\SetRowColor{white}
\{\{fa-arrow-down\}\} & \{\{fa-arrow-down\}\} \tn 
% Row Count 3 (+ 1)
% Row 2
\SetRowColor{LightBackground}
Future Deductible Amounts & Future Taxable Amounts \tn 
% Row Count 5 (+ 2)
% Row 3
\SetRowColor{white}
\{\{fa-arrow-down\}\} & \{\{fa-arrow-down\}\} \tn 
% Row Count 6 (+ 1)
% Row 4
\SetRowColor{LightBackground}
Deferred Tax Asset & Deferred Tax Liability \tn 
% Row Count 8 (+ 2)
% Row 5
\SetRowColor{white}
\mymulticolumn{2}{x{5.377cm}}{Examples} \tn 
% Row Count 9 (+ 1)
% Row 6
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Subscription revenue & Installment sales \tn 
% Row Count 11 (+ 2)
% Row 7
\SetRowColor{white}
Warranty expense & Depreciation \tn 
% Row Count 12 (+ 1)
% Row 8
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\mymulticolumn{2}{x{5.377cm}}{3 Issues in sequence} \tn 
% Row Count 13 (+ 1)
% Row 9
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\{\{fa-circle\}\} & What is the income tax payable to the IRS? \tn 
% Row Count 15 (+ 2)
% Row 10
\SetRowColor{LightBackground}
\{\{fa-circle\}\} & What is the changes in deferred tax asset or liability? \tn 
% Row Count 18 (+ 3)
% Row 11
\SetRowColor{white}
\{\{fa-circle\}\} & What is the income tax expense for the period? \tn 
% Row Count 21 (+ 3)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{p{0.4977 cm} x{4.4793 cm} }
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% Row 0
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% Row Count 1 (+ 1)
% Row 1
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VBO & vested benefit obligation \tn 
% Row Count 2 (+ 1)
% Row 2
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 & (lowest level) \tn 
% Row Count 3 (+ 1)
% Row 3
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ABO & accumulated benefit obligation \tn 
% Row Count 4 (+ 1)
% Row 4
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 & (mid- level) \tn 
% Row Count 5 (+ 1)
% Row 5
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PBO & Projected benefit obligation \tn 
% Row Count 6 (+ 1)
% Row 6
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 & (highest-level) GAAP \tn 
% Row Count 7 (+ 1)
% Row 7
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% Row Count 8 (+ 1)
% Row 8
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% Row Count 9 (+ 1)
% Row 9
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% Row Count 10 (+ 1)
% Row 10
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\mymulticolumn{2}{x{5.377cm}}{-service cost} \tn 
% Row Count 11 (+ 1)
% Row 11
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 & Increasing service  years \tn 
% Row Count 12 (+ 1)
% Row 12
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\mymulticolumn{2}{x{5.377cm}}{-interest cost} \tn 
% Row Count 13 (+ 1)
% Row 13
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 & increasing period \tn 
% Row Count 14 (+ 1)
% Row 14
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% Row Count 15 (+ 1)
% Row 15
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% Row Count 16 (+ 1)
% Row 16
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% Row Count 17 (+ 1)
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\par\addvspace{1.3em}


% That's all folks
\end{multicols*}

\end{document}