Answer :
Answer:
Probable that sufficient taxable income will be generated in future years to realize the full tax benefit.
Explanation:
If a company's deferred tax asset is not reduced by a valuation allowance, the company believes it is more likely than not that: Sufficient taxable income will be generated in future years to realize the full tax benefit.
A valuation allowance is a contra-account to a deferred tax asset account which shows the amount of deferred tax asset with a more than 50% probability of not being utilized in the future due to the non-availability of sufficient future taxable income. Valuation allowance is just like a provision for doubtful debts.