Company: ACCS
Filing Date: 2025-03-25
Form Type: 10-K
Source: 0000843006-25-000012
Chunk: 38

Company: ACCESS Newswire Inc.
Filing Date: 2025-03-25
Form: 10-K
Item: Item 8
Chunk 38
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139 )  3.2%Permanent difference – stock-based compensation  56   (0.3 )%  54   (1.2 )%Permanent difference – other  19   (0.1 )%  8   (0.2 )%Foreign tax credit generated  —   —   —   — Tax on foreign earnings – tax reform  40   (0.2 )%  —   — Foreign rate differential  4   (0.1 )%  (9 )  0.2%FDII Deduction  —  —%   —   — Other  45   (0.3 )%  68   (1.6 )%Total $(4,064 )  23.4% $(938 )  21.4%

 F-26Table of Contents

Components of net deferred income tax assets are as follows on December 31 (in 000's):   2024  2023  Change Assets:         Deferred revenue $129  $80  $49 Allowance for doubtful accounts  350   311   39 Stock options  385   338   47 Transaction costs  61   69   (8 )IRC Section 174 capitalized costs  936   510   426 ROU lease liability  279   293   (14 )Purchase of intangible assets  2,144   —   2,144 Other  12   19   (7 )Total deferred tax asset  4,296   1,620   2,676              Liabilities            Prepaid expenses  (3 )  (1)  (2 )Basis difference in fixed assets  (88 )  (149 )  61 Capitalized software  (63 )  (20 )  (43 )ROU Assets  (251 )  (260 )  9 Purchase of intangibles  —   (1,268 )  1,268 Other  (98 )  (61 )  (37 )Total deferred tax liability  (503 )  (1,759 )  1,256