Analysis: Deferred Assets and Liabilities, Net

Entity Registrant Name MORGAN STANLEY
CIK 0000895421
Accession number 0001193125-14-067354
Link to XBRL instance http://www.sec.gov/Archives/edgar/data/895421/000119312514067354/ms-20131231.xml
Fiscal year end --12-31
Fiscal year focus 2013
Fiscal period focus FY
Current balance sheet date 2013-12-31
Current year-to-date income statement start date 2013-01-01
Commentary Conforms with all rules.
Level 3 Text Block concept us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
    December 31, December 31,
    2013 2012
       
    (dollars in millions)
Gross deferred tax assets:    
 Tax credits and loss carryforwards$ 5,130$ 6,193
 Employee compensation and benefit plans  2,417  2,173
 Valuation and liability allowances  1,122  529
 Valuation of inventory, investments and receivables  418  —
 Other  —  158
  Total deferred tax assets  9,087  9,053
  Valuation allowance(1)  38  48
  Deferred tax assets after valuation allowance$ 9,049$ 9,005
       
Gross deferred tax liabilities:    
 Non-U.S. operations$ 1,293$ 1,253
 Fixed assets  275  115
 Valuation of inventory, investments and receivables  —  351
 Other  253  —
  Total deferred tax liabilities$ 1,821$ 1,719
  Net deferred tax assets$ 7,228$ 7,286

 

(1)       The valuation allowance reduces the benefit of certain separate Company federal net operating loss and state capital loss carryforwards to the amount that will more likely than not be realized.

 

Level 4 Details Key Concepts: Deferred tax assets (liabilities)

Description Fact value US GAAP XBRL Concept
Deferred tax assets, gross 9,087,000,000 us-gaap:DeferredTaxAssetsGross
Valuation allowance -38,000,000 us-gaap:DeferredTaxAssetsValuationAllowance
Deferred tax assets, net 9,049,000,000 us-gaap:DeferredTaxAssetsNet
Deferred tax liabilities -1,821,000,000 us-gaap:DeferredTaxLiabilities
Deferred tax assets (liabilities), net 7,228,000,000 us-gaap:DeferredTaxAssetsLiabilitiesNet
CHECK 0

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(Classified balance sheet) Deferred tax assets (liabilities), net components current/noncurrent asset/liability

Description Fact value US GAAP XBRL Concept
Deferred tax assets, net, current 0
Deferred tax assets, net, noncurrent 0
Deferred tax liabilities, net, current 0
Deferred tax liabilities, net, noncurrent 0 us-gaap:DeferredTaxLiabilities
Deferred tax assets (liabilities), net 7,228,000,000 us-gaap:DeferredTaxAssetsLiabilitiesNet
CHECK 0

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(Unclassified balance sheet) Deferred tax assets (liabilities), net components asset/liability

Description Fact value US GAAP XBRL Concept
Deferred tax assets 9,049,000,000
Deferred tax liabilities, net -1,821,000,000 us-gaap:DeferredTaxLiabilities
Deferred tax assets (liabilities), net 7,228,000,000 us-gaap:DeferredTaxAssetsLiabilitiesNet
CHECK 0

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