What was the deferred tax provision for Aerus in 2023?

According to Aerus's 2025 Franchise Disclosure Document, the deferred tax provision for 2023 was ($16,519). This figure represents the change in Aerus's deferred tax assets and liabilities during that year. Deferred tax provisions arise from temporary differences between the tax bases of assets and liabilities and their reported financial amounts. These differences can result from items like net operating loss carryforwards and tax credits. The deferred tax provision is an accounting measure that reflects the expected future tax impact of these temporary differences.

For a prospective Aerus franchisee, understanding the deferred tax provision may not have a direct impact on their day-to-day operations. However, it is an indicator of the financial health and tax planning strategies of the franchisor. A negative deferred tax provision, as seen in Aerus's case for 2023, suggests that deferred tax liabilities decreased or deferred tax assets increased during the year.

It's important to note that these figures are part of the overall financial statements of Aerus Franchising, LLC, and are subject to audit. While the provided financial statements have been audited, prospective franchisees should carefully review the complete financial statements and consult with their own financial advisors to fully understand the financial position of Aerus before making any investment decisions.