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Corporate tax provision rollforward (current/deferred) from TB

Creates a provision rollforward including current tax, deferred tax, and rate reconciliation drivers. Useful for quarterly close and audit support.

Build a corporate income tax provision rollforward for {period_end_date}.

Inputs:
- Jurisdiction and statutory rate(s): {statutory_rates}
- Pre-tax book income by jurisdiction (if available): {pretax_by_jurisdiction}
- Temporary differences detail: {temporary_differences}
- Deferred tax balances beginning: {begin_dta_dtl}
- Valuation allowance policy and indicators: {valuation_allowance_info}
- Credits/NOLs: {credits_nols}

Deliver:
1) Current tax calculation summary (with assumptions).
2) Deferred tax rollforward by temporary difference category.
3) Effective tax rate reconciliation narrative (key reconciling items).
4) Journal entry for provision (current + deferred) and supporting schedules.
5) Audit-ready notes: uncertain items, valuation allowance signals.

If inputs are insufficient, list what’s missing and propose a minimum viable approach.

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