Analysis: Deferred Assets and Liabilities, Net

Entity Registrant Name	AMERISOURCEBERGEN CORP
CIK	0001140859
Accession number	0001047469-14-009555
Link to XBRL instance	http://www.sec.gov/Archives/edgar/data/1140859/000104746914009555/abc-20140930.xml
Fiscal year end	--09-30
Fiscal year focus	2014
Fiscal period focus	FY
Current balance sheet date	2014-09-30
Current year-to-date income statement start date	2013-10-01

Looks like filer entered some values with the wrong polarity.

us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock

	September 30,
	2014	2013
Merchandise inventories	$ 1,146,695	$ 1,016,522
Property and equipment	111,525	128,289
Goodwill and other intangible assets	273,147	260,357
Other	988	1,322
Gross deferred tax liabilities	1,532,355	1,406,490
Net operating loss and tax credit carryforwards	(59,404)	(61,726)
Capital loss carryforwards	(61,886)	(297,806)
Allowance for doubtful accounts	(33,915)	(30,073)
Accrued expenses	(23,857)	(16,731)
Employee and retiree benefits	(6,534)	(4,884)
Stock options	(35,845)	(29,356)
Warrants	(25,426)	(8,897)
Other	(54,213)	(57,640)
Gross deferred tax assets	(301,080)	(507,113)
Valuation allowance for deferred tax assets	105,393	327,546
Deferred tax assets, net of valuation allowance	(195,687)	(179,567)
Net deferred tax liabilities	$ 1,336,668	$ 1,226,923

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

Description	Fact value	US GAAP XBRL Concept
Deferred tax assets, gross	-301,080,000	us-gaap:DeferredTaxAssetsGross
Valuation allowance	-105,393,000	us-gaap:DeferredTaxAssetsValuationAllowance
Deferred tax assets, net	195,687,000	us-gaap:DeferredTaxAssetsNet
Deferred tax liabilities	-1,532,355,000	us-gaap:DeferredTaxLiabilities
Deferred tax assets (liabilities), net	1,336,668,000	us-gaap:DeferredTaxAssetsLiabilitiesNet
CHECK	2,673,336,000	*

(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	-1,095,463,000	us-gaap:DeferredTaxLiabilitiesCurrent
Deferred tax liabilities, net, noncurrent	0	us-gaap:DeferredTaxLiabilities
Deferred tax assets (liabilities), net	1,336,668,000	us-gaap:DeferredTaxAssetsLiabilitiesNet
CHECK	2,432,131,000	*

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

Description	Fact value	US GAAP XBRL Concept
Deferred tax assets	195,687,000
Deferred tax liabilities, net	-1,532,355,000	us-gaap:DeferredTaxLiabilities
Deferred tax assets (liabilities), net	1,336,668,000	us-gaap:DeferredTaxAssetsLiabilitiesNet
CHECK	2,673,336,000	*

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