{"41279":{"#nid":"41279","#data":{"type":"news","title":"College of Management Financial Analysis Lab Releases Latest Report","body":[{"value":"\u003Cp\u003EIn the latest report from the Georgia Tech Financial Analysis Lab, located in the College of Management, Professor Charles Mulford warns of increased tax payment risks to capital-intensive companies.   He identifies companies that may be facing increased taxes from a reduction in capital spending that may arise from the slowing economy.\u003C\/p\u003E\n\u003Cp\u003EAccording to the report, firms that reduce their capital spending could see increased tax payments.  \n\u003C\/p\u003E\n\u003Cp\u003EMulford says the situation is part of the consequences of deferred tax liabilities. The risks occur when capital expenditures are reduced, resulting in reductions in deferred tax liabilities.  Income taxes, which were deferred in previous periods, come due, resulting in higher tax payments.\n\u003C\/p\u003E\n\u003Cp\u003ESuch increased tax payments may occur during difficult economic times as companies respond to slack demand by reducing capital spending. \n\u003C\/p\u003E\n\u003Cp\u003E\u003C\/p\u003E","summary":null,"format":"limited_html"}],"field_subtitle":"","field_summary":[{"value":"In the latest report from the Georgia Tech Financial Analysis Lab, located in the College of Management, Professor Charles Mulford warns of increased tax payment risks to capital-intensive companies.","format":"limited_html"}],"field_summary_sentence":[{"value":"Capital-intensive firms could be at risk for increased tax payme"}],"uid":"27304","created_gmt":"2009-02-03 01:00:00","changed_gmt":"2016-10-08 03:02:18","author":"Matthew Nagel","boilerplate_text":"","field_publication":"","field_article_url":"","dateline":{"date":"2009-02-03T00:00:00-05:00","iso_date":"2009-02-03T00:00:00-05:00","tz":"America\/New_York"},"extras":[],"hg_media":{"41280":{"id":"41280","type":"image","title":"Professor Charles Mulford","body":null,"created":"1449174292","gmt_created":"2015-12-03 20:24:52","changed":"1475894368","gmt_changed":"2016-10-08 02:39:28","alt":"Professor Charles Mulford","file":{"fid":"190056","name":"tkf71063.jpg","image_path":"\/sites\/default\/files\/images\/tkf71063_3.jpg","image_full_path":"http:\/\/www.tlwarc.hg.gatech.edu\/\/sites\/default\/files\/images\/tkf71063_3.jpg","mime":"image\/jpeg","size":391499,"path_740":"http:\/\/www.tlwarc.hg.gatech.edu\/sites\/default\/files\/styles\/740xx_scale\/public\/images\/tkf71063_3.jpg?itok=-NFvJ6gp"}}},"media_ids":["41280"],"related_links":[{"url":"http:\/\/mgt.gatech.edu\/fac_research\/centers_initiatives\/finlab\/reports.html","title":"Financial Analysis Lab Reports"},{"url":"http:\/\/mgt.gatech.edu\/","title":"Georgia Tech College of Management"},{"url":"http:\/\/mgt.gatech.edu\/fac_research\/centers_initiatives\/finlab\/index.html","title":"Georgia Tech Financial Analysis Lab"}],"groups":[{"id":"1183","name":"Home"}],"categories":[{"id":"139","name":"Business"},{"id":"135","name":"Research"}],"keywords":[{"id":"1427","name":"Accounting"},{"id":"1072","name":"Business"},{"id":"1428","name":"Business Report"},{"id":"1425","name":"Georgia Tech Financial Analysis Lab"},{"id":"1426","name":"Investing"}],"core_research_areas":[],"news_room_topics":[],"event_categories":[],"invited_audience":[],"affiliations":[],"classification":[],"areas_of_expertise":[],"news_and_recent_appearances":[],"phone":[],"contact":[{"value":"\u003Cp\u003E\u003Cstrong\u003EGeorgia Tech Media Relations\u003C\/strong\u003E\u003Cbr \/\u003ELaura Diamond\u003Cbr \/\u003E\u003Ca href=\u0022mailto:laura.diamond@comm.gatech.edu\u0022\u003Elaura.diamond@comm.gatech.edu\u003C\/a\u003E\u003Cbr \/\u003E404-894-6016\u003Cbr \/\u003EJason Maderer\u003Cbr \/\u003E\u003Ca href=\u0022mailto:maderer@gatech.edu\u0022\u003Emaderer@gatech.edu\u003C\/a\u003E\u003Cbr \/\u003E404-660-2926\u003C\/p\u003E","format":"limited_html"}],"email":["matthew.nagel@comm.gatech.edu"],"slides":[],"orientation":[],"userdata":""}}}