---
title: "Differences"
description: "In the workspace Differences, a user-configurable evaluation of deferred taxes is possible."
source_url: https://support.lucanet.com/en/documentation/income-taxes/income-taxes/reporting/differences
language: en
last_updated: 2026-05-28
---
# Differences

## Overview

In the **Differences** workspace, users can configure an evaluation of deferred taxes. The report is based on the **B/S Comparison** workspace from the Income Taxes area **Company** and can be transferred to an Excel view. In addition to deferred taxes, the corresponding gross differences are also displayed.

## Navigation

The workspace **Differences** is opened via **Reporting | Differences**.

The **Differences** workspace is displayed as follows, for example:

!['Differences' workspace](https://support.lucanet.com/assets/docs-images/income-taxes/income-taxes/reporting/differences/_images/en/workspace-differences.png)
'Differences' workspace

## Report Configuration

The **Differences** report is based on the selected options. The individual settings are described in the following table. The following options are available:

| Option | Description |
|---------|---------|
| Applies to period | A reporting period must be specified, it defines the period to be analyzed |
| Company | The company must be specified. Depending on the selected parameter **Structure**, the tax group or sub-group is evaluated based on this, for example. |
| Balance type | The balance sheet type defines the level of the balance sheet differences under consideration. E.g. it can be specified whether the level **IFRS - Tax balance** or **Local GAAP - Tax balance** should be included in the analysis. |
| CoA Company | By selecting a CoA Company, the differences under consideration can be (optionally) restricted. |
| Show as from | In this input field, you can set a limit for the **differences** to be displayed. Balance sheet items for which the balance sheet difference falls below the limit are not displayed in the report.  If the field is left blank, all differences other than 0.00 are displayed. |
| Reporting Dimension | A reporting dimension can be selected (optionally). The selection list is based on the **Reporting Dimension** workspace of the period chosen above. |
| Country | A country can be selected (optionally). The selection list is based on the **Countries** workspace of the period selected above. |
| Period to compare | The list of periods to compare contains all periods created in Income Taxes. Specifying a comparison period is optional. |
| Structure | Five display options are available. This parameter applies only to companies for which the user is authorized.  **Company**: Only the selected company is displayed.  **List**:All companies recorded in the master data are displayed. The list is based on the selected period.  **Group structure**: Available for companies that are defined as (sub-)group in the master data. If you select this option, you must select the corresponding company.  **Tax group structure**: Available for companies that are defined as tax group parent in the master data. If you select this option, you must select the corresponding company.  **Tax group structure** **\+ Partnership companies**: See description of tax group structure. |
| Calculation with quota | Specifies whether calculations are to have a quota. |
| Show CoA company sum/Show unit sum | Specifies whether the sum is to be calculated for each CoA company item or per unit. |
| Details | Allows further restrictions in the report. |

## Displaying Report

Click **Show** to start displaying the report based on the selected criteria.