Level is calculated from the QFR, Table 1.1 - Balance Sheet for Corporations in the NAICS Manufacturing Sector, All Total Assets Sizes, line Income taxes accrued, prior and current years, net of payment; multiplied by 1.5 to reflect all nonfinancial corporations, not just those in the manufacturing sector. Unadjusted flow is the change in the level; seasonally adjusted flow is obtained using X-12-ARIMA procedure.
