7Search.ccvaluation allowance deferred tax assetvaluation allowance deferred tax assetwhat is valuation allowance for deferred taxdeferred tax asset valuationdeferred tax asset accountingdeferred tax asset ratedeferred tax asset calculationdeferred tax asset explainedcurrent deferred tax assetannual investment allowance deferred taxbalance sheet deferred tax assetdeferred tax asset normal balanceutilisation of deferred tax assets