ANALYZE is to Identify and classify items for further study.
ACCRUED INTEREST is interest earned but not paid since the last due date.
DEFERRED TAX ASSETS have an effect of decreasing future income tax payments, which indicates that they are prepaid income taxes and meet definition of assets. Whereas deferred tax liabilities have an effect of increasing future years income tax payments, which indicates that they are accrued income taxes and meet definition of liabilities.
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