1. ONESOURCE Uncertain Tax Position App Non-Cash and Equity in the UTP Application Version 4.0

2. 2 Equity, Non-Cash and None When adding a new position, you have the option of marking it as Equity, Non-Cash or None (if neither applies) Once a position is rolled over, you have the option to change the type of position –Positions cannot be changed from NCS to EQ or EQ to NCS

3. 3 Equity and Non-Cash on Reports & Schedules Uncertain Journal Entry and Calculation Support –Equity Positions Tax & Other Tax amounts display in EQ: Equity Offset Line Interest & Penalties amounts display in P/L: Provision for Current/Deferred Income Taxes –Non-Cash Positions All amounts display in B/S: Non-Cash Offset Line No amounts display in P/L: Provision for Current/ Deferred Income Taxes Uncertain Expense –Equity Positions Only the Interest and Penalties amounts will display –Non-Cash Positions No amounts will display Item Inventory –Equity Positions Tax & Other Tax amounts display in Offset to Equity (Net) column Interest & Penalties amounts display in Interest & Penalties columns –Non-Cash Positions All amounts display in Offset to Non-Cash (Net) column

4. 4 Items to Note when Changing NCS/EQ Option Dataset Merge –NCS/EQ (prior) comes from the first dataset –NCS/EQ (current) comes from the last dataset in which a position was active –If a position is NCS in the first dataset and EQ in the last dataset (or vice versa): During the Merge, the position will retain its prior designation since the switch from NCS to EQ (and vice versa) is not permitted in the UTP App

5. 5 Example 1: EQ to None State Temporary Difference

6. 6 Example 1: Calculation Support Schedule with Sample Calculation: EQ to None

7. 7 Example 1: Uncertain Journal Entry Report with Sample Calculation: EQ to None

8. 8 Example 1: Uncertain Expense Report with Sample Calculation: EQ to None

9. 9 Example 2: None to EQ Federal Permanent Difference

10. 10 Example 2: Calculation Support Schedule with Sample Calculation: None to EQ

11. 11 Example 2: Uncertain Journal Entry Report with Sample Calculation: None to EQ

12. 12 Example 2: Uncertain Expense Report with Sample Calculation: None to EQ

13. 13 Example 3: NCS to None State Tax Adjustment

14. 14 Example 3: Calculation Support Schedule with Sample Calculation: NCS to None

15. 15 Example 3: Uncertain Journal Entry Report with Sample Calculation: NCS to None

16. 16 Example 3: Uncertain Expense Report with Sample Calculation: NCS to None

17. 17 Example 4: None to NCS State Temporary Difference

18. 18 Example 4: Calculation Support Schedule with Sample Calculation: None to NCS

19. 19 Example 4: Uncertain Journal Entry Report with Sample Calculation: None to NCS

20. 20 Example 4: Uncertain Expense Report with Sample Calculation: None to NCS