US Companies With Stock Market Caps Between $3 Bil and $5 Bil Had Highly Coveted Total Deferred Income Tax Liabilities of $39.0 Bil at Their Most Recent Year End, Mostly at December 31, 2016 ..................................................................................... US Companies Also Had Very Damaging Total Deferred Income Tax Assets of $50.8 Bil, Driven Mainly By Fannie Mae's $33.5 Bil, at That Same Date ...................................................................................... Utilities, With Their Massive Accelerated Tax Depreciation From Their Monstrously High Property Base, Comprised an Amazing 10 of the Top 17 Companies With the Highest Deferred Income Tax Liabilities in This Stock Market Cap Range: Utility Customers All Over the US Should in All Fairness Be Getting Just Huge, Immediate Cuts in Their Monthly Utility Bills Since Due To the Trump Tax Bill, Utility Companies Will Be Getting an Extra 4Q 2017 Earnings Increase of Roughly 40% of Their Extremely Large Amounts of the Highly Desired Deferred Income Tax Liabilities Across the Board and All Over the US: If Utility Consumers Don't See These Huge Cuts in Their January 2018 Utility Bills, They Will Rightfully Be Very Angry .................................................................................. Texas Companies Continue Their All-Out Assault of the Tax Benefits in the Trump Tax Bill ...................................................................................... There Is No Way Many US Companies, and Also Many Foreign Companies With Their Many US Subsidiaries, Will Be Reporting Good, Reliable Audited 4Q 2017 Bottom Line Earnings Numbers Starting in Early January 2018, Due To the Difficulty in Measuring the Effects of the Trump Tax Bill on Critical Financial Statement Information: From My First Hand Knowledge, the Computation Is Extremely Complex and Very Time-Consuming ..... Look Later For Many Embarrassing 4Q 2017 Earnings Revisions and the Resultant Investor Lawsuits ..... The US Congress Is Putting US Company Accounting, Internal Auditing and Tax Staffs and Their Outside CPA Firms Under Unnecessary, Intense Pressure and It's Not Good For Either the Accuracy of the Information or More Importantly For Their Health ..... Also, It Is Necessary To Really Delve Deeply Into US Companies' Voluminous Fixed Asset Detailed Records, Which Is a Critical Piece To the Puzzle in Measuring the Effect of the Trump Tax Bill on Financial Statements ..... This Critical Process Will Result For Many Companies in the Necessary Cleaning Up of the Fixed Asset Details With the Resultant Effect of Many Write-Offs and Corrections To Both the Book Fixed Asset System Information, the US Federal Tax Fixed Asset System Information and Even the US State Fixed Asset System Information (For Many Companies, Some of the Information There Now Is At Least a Bit Ugly, and With the Trump Tax Bill, If You Clean Up Just One Fixed Asset Detailed Record, It Will Directly Impact Income Tax Expense Used in Computing Bottom Line 4Q 2017 Earnings) ...................................................................................... If Everyone Acts Ethically, Many US Companies Will Get Qualified Opinions On Their 2017 Financial Statements From Their External CPA Firms If the Trump Tax Bill Is Signed In 2017: If You Think US Company Fixed Asset Systems Are Pristine, You Are Out of Touch .................................................................................... On To US Companies With Stock Market Caps Below $3 Bil In Order To Include More Companies In Smaller US States .....................................................................................

From a review of audited financial statements and their related income tax and other relevant footnotes in their most recent audited annual financial statements in their SEC filings and with help from the excellent MSN Money Stock Screener System, below here are the audited Net Deferred Income Tax (Liabilities) Assets mostly at December 31, 2016 for the 334 US Companies with stock market caps between $3 Bil and $5 Bil recently.

		Net
		Deferred
		Income
		Tax
		Assets
		(Liabilities)
US Companies	State	Mostly
Stock Market Caps $3-5 Bil	HQs	12-31-16
		bils $s
Cos With Net Deferred Income Tax Liabilities
Envision Healthcare	TN	(1.681)
Ryder System	FL	(1.680)
Idacorp	ID	(1.244)
Genesee & Wyoming	CT	(1.160)
ONE Gas	OK	(1.039)
Tribune Media	IL	(0.984)
Range Resources	TX	(0.943)
PNM Resources	NM	(0.941)
Avis Budget Group	NJ	(0.936)
National Fuel Gas Co	NY	(0.891)
WGL Holdings	DC	(0.868)
Avista	WA	(0.841)
Southwest Gas Holdings	NV	(0.839)
Hawaiian Electric Industries	HI	(0.729)
Spire	MO	(0.708)
Kirby	TX	(0.705)
Portland General Electric	OR	(0.669)
Air Lease	CA	(0.667)
Patterson-UTI Energy	TX	(0.647)
Sunoco LP	TX	(0.643)
Domtar Corp	SC	(0.630)
Sinclair Broadcast Group	MD	(0.609)
Conduent	NJ	(0.605)
ALLETE	MN	(0.584)
CVR Energy	TX	(0.580)
Penske Automotive Group	MI	(0.565)
EnLink Midstream LLC	TX	(0.543)
Schneider National	WI	(0.539)
Black Hills Corp	SD	(0.536)
HRG Group	NY	(0.511)
New Jersey Resources	NJ	(0.506)
Wendy's	OH	(0.447)
Casey's General Stores	IA	(0.440)
Graphic Packaging Holding	GA	(0.405)
Hilton Grand Vacations	FL	(0.389)
Realogy Holdings	NJ	(0.389)
Meredith Corp	IA	(0.385)
Snyder's-Lance	NC	(0.373)
Antero Midstream GP LP	CO	(0.368)
Amweican National Insurance	TX	(0.367)
Graham Holdings	VA	(0.362)
Ashland Global Holdings	KY	(0.347)
Triton Intl Ltd	NY	(0.317)
Silgan Holdings	CT	(0.277)
Cable One	AZ	(0.276)
TCF Financial	MN	(0.275)
CACI Intl	VA	(0.273)
CSRA Inc	VA	(0.272)
Colfax Corp	MD	(0.240)
Vishay Intertechnology	PA	(0.227)
Bemis	WI	(0.216)
Mednax	FL	(0.208)
Patterson Companies	MN	(0.192)
Greif	OH	(0.184)
Federated Investors	PA	(0.176)
Peabody Energy	MO	(0.174)
MasTec	FL	(0.167)
Edgewell Personal Care	MO	(0.164)
Primerica	GA	(0.161)
John Wiley & Sons	NJ	(0.155)
Churchill Downs	KY	(0.153)
Akorn	IL	(0.152)
MB Financial	IL	(0.152)
ILG Inc	FL	(0.152)
Tempur Sealy Intl	KY	(0.152)
Flowers Foods	GA	(0.146)
Essent Group Ltd	PA	(0.143)
DST Systems	MO	(0.143)
Integra Lifesciences Holdings	NJ	(0.142)
Marriott Vacations Worldwide	FL	(0.142)
WESCO Intl	PA	(0.142)
Armstrong World Industries	PA	(0.141)
Cinemark Holdings	TX	(0.138)
Beacon Roofing Supply	VA	(0.138)
AMC Networks	NY	(0.137)
Welbilt	FL	(0.131)
Legg Mason	MD	(0.126)
Nexstar Media Group	TX	(0.126)
Digitalglobe	CO	(0.124)
Bio-Techne	MN	(0.121)
Hain Celestial Group	NY	(0.121)
Cotiviti Holdings	GA	(0.121)
CoreLogic	CA	(0.119)
EMCOR Group	CT	(0.117)
Nuance Communications	MA	(0.111)
Cedar Fair LP	OH	(0.105)
Performance Food Group	VA	(0.103)
Portola Pharmaceuticals	OH	(0.101)
Vector Group Ltd	FL	(0.093)
Sanderson Farms	MS	(0.092)
Trinet Group	CA	(0.092)
Ollie's Bargain Outlet Holdings	PA	(0.089)
Deluxe	MN	(0.084)
Boyd Gaming	NV	(0.084)
Seaboard Corp	KS	(0.077)
UniFirst	MA	(0.077)
Weatherford Intl plc	TX	(0.076)
Regal Beloit	WI	(0.075)
On Assignment	CA	(0.074)
Uniti Group	AR	(0.069)
Cracker Barrel Old Country Store	TN	(0.062)
Dycom Industries	FL	(0.054)
Tower Seniconductor Ltd	CA	(0.054)
Landstar System	FL	(0.052)
FirstCash	TX	(0.052)
Scientific Games	NV	(0.046)
Barnes Group	CT	(0.041)
Avnet	AZ	(0.038)
Morningstar	IL	(0.038)
Cree Inc	NC	(0.038)
j2 Global	CA	(0.035)
Ormat Technologies	NV	(0.035)
Floor & Decor Holdings	GA	(0.034)
PolyOne Corp	OH	(0.034)
Houlihan Lokey	CA	(0.031)
Euronet Worldwide	KS	(0.030)
Blackbaud	SC	(0.027)
Cantel Medical	NJ	(0.025)
Lancaster Colony	OH	(0.025)
Grand Canyon Education	AZ	(0.024)
Louisiana-Pacific	TN	(0.023)
NuStar Energy L.P.	TX	(0.020)
Versum Materials	AZ	(0.019)
Sprouts Farmers Market	AZ	(0.019)
Neogen	MI	(0.017)
Bank of Hawaii	HI	(0.015)
First Financial Bankshares	TX	(0.015)
Chemed	OH	(0.014)
Generac Holdings	WI	(0.014)
Woodward	CO	(0.013)
Cimpress NV	MA	(0.013)
Maximus	VA	(0.012)
Entegris	MA	(0.012)
NuVasive	CA	(0.012)
Science Applications Intl	VA	(0.011)
MSA Safety	PA	(0.011)
Rayonier	FL	(0.010)
Texas Roadhouse	KY	(0.010)
Haemonetics	MA	(0.008)
Zynga	CA	(0.006)
Ellie Mae	CA	(0.006)
Molina Healthcare	CA	(0.005)
Proofpoint	CA	(0.002)
Outfront Media	NY	(0.002)
Washington Federal Inc	WA	(0.002)
Weingarten Realty Investors	TX	(0.001)
Ryman Hospitality Properties	TN	(0.001)
Trex Co	VA	(0.001)
Total all 148		(38.999)
Cos With DTL or DTA of .000
STORE Capital Corp	AZ	-
EPR Properties	MO	-
Senior Housing Properties Trust	MA	-
Tesaro	MA	-
Gramercy Property Trust	NY	-
Roku	CA	-
Apple Hospitality REIT	VA	-
Valero Energy Partners LP	TX	-
Life Storage	NY	-
AmeriGas Partners LP	PA	-
Healthcare Realty Trust	TN	-
JBG SMITH Properties	MD	-
Pendrell	WA	-
Insulet	MA	-
Puma Biotechnology	CA	-
Cousins Properties	GA	-
Spirit Realty Capital	TX	-
First Industrial Realty Trust	IL	-
TC Pipelines LP	TX	-
Paramount Group	NY	-
Sunstone Hotel Investors	CA	-
Equity Commonwealth	IL	-
RingCentral	CA	-
FibroGen	CA	-
Black Stone Minerals LP	TX	-
ACADIA Pharmaceuticals	CA	-
Pure Storage	CO	-
Sabra Health Care REIT	CA	-
PS Business Parks	CA	-
Blackstone Mortgage Trust	NY	-
FibroGen	CA	-
Boardwalk Pipeline Partners LP	TX	-
MaxLinear	CA	-
Tailgrass Energy Partners LP	KS	-
Virtu Financial	NY	-
2U Inc	MD	-
National Health Investors	TN	-
Physicians Realty Trust	WI	-
Blueprint Medicines	MA	-
MFA Financial	NY	-
LaSalle Hotel Properties	MD	-
Brandywine Realty Trust	PA	-
AveXis	IL	-
EastGroup Properties	MS	-
Carvana	AZ	-
Dominion Energy Midstream Partners LP	VA	-
Jagged Peak Energy	CO	-
MuleSoft	CA	-
Sarepta Therapeutics	MA	-
HubSpot	MA	-
New Relic	CA	-
DDR Corp	OH	-
Clovis Oncology	CO	-
Retail Properties of America	IL	-
Corporate Office Properties Trust	MD	-
Total all 55
Cos With Net Deferred Income Tax Assets
Paycom Software	OK	0.001
BeiGene Ltd	MA	0.001
Univar	IL	0.001
Zendesk	CA	0.001
Ciena	MD	0.001
Green Dot Corp	CA	0.001
Monolithic Power Systems	CA	0.001
Yelp Inc	CA	0.002
Sensient Technologies	WI	0.002
Taubman Centers	MI	0.003
Manhattan Associates	GA	0.003
Summit Materials	CO	0.004
CNX Resources	PA	0.004
Lumentum Holdings	CA	0.004
Texas Pacific Land Trust	TX	0.004
Chimera Investment Corp	NY	0.005
INC Research Holdings	NC	0.006
Ares Management LP	CA	0.007
Prosperity Bancshares	TX	0.009
Healthcare Services Group	PA	0.010
ProAssurance	AL	0.010
Five Below	PA	0.011
Kennametal	PA	0.013
Extended Stay America	NC	0.013
Cirrus Logic	TX	0.013
Moog	NY	0.013
Aspen Technology	MA	0.014
Core Laboratories NV	TX	0.014
Littelfuse	IL	0.014
TSE Trinseo SA	PA	0.015
Teradata	OH	0.016
TFS Financial	OH	0.016
RealPage	TX	0.016
Chesapeake Energy	OK	0.016
LendingTree	NC	0.018
Belden	MO	0.019
NewMarket	VA	0.020
ICU Medical Medical	CA	0.021
Penumbra	CA	0.022
Mellanox Technologies Ltd	CA	0.022
Globus Medical	PA	0.023
NU Skin Enterprises	UT	0.024
Silicon Laboratories	TX	0.026
Kemper Corp	IL	0.026
Visteon	MI	0.028
John Bean Technologies	IL	0.029
TripAdvisor	MA	0.030
South State Corp	SC	0.031
LCII Industries	IN	0.032
RLJ Lodging Trust	MD	0.033
Umpqua Holdings	OR	0.034
The Michael's Companies	TX	0.036
Masimo Corp	CA	0.039
Tech Data	FL	0.043
Dick's Sporting Goods	PA	0.046
Medidata Solutions	NY	0.047
Fair Isaac	CA	0.048
Stamps.com	CA	0.049
American Eagle Outfitters	PA	0.049
Columbia Banking System	WA	0.050
Timken	OH	0.051
Associated Banc	WI	0.052
Choice Hotels Intl	MD	0.053
Urban Outfitters	PA	0.053
Fulton Financial	PA	0.054
Regal Entertainment Group	TN	0.056
UMB Financial	MO	0.058
Wintrust Financial	IL	0.059
Texas Capital Bancshares	TX	0.059
Home BancShares	AR	0.061
BankUnited	FL	0.063
Glacier Bancorp	MT	0.067
Pegasystems	MA	0.070
Cathay General Bancorp	CA	0.071
Integrated Device Technology	CA	0.072
Valmont Industries	NE	0.073
Healthsouth	AL	0.076
United Bankshares	WV	0.079
Owens-Illinois	OH	0.085
Selective Insurance Group	NJ	0.085
Signet Jewelers Ltd	NJ	0.085
Columbia Sportswear	OR	0.092
F N B Corp	PA	0.099
Hancock Holding	MS	0.104
Dun & Bradstreet	NJ	0.107
IBERIABANK	LA	0.113
The Hanover Insurance Group	MA	0.115
Transocean Ltd	TX	0.120
Camping World Holdings	IL	0.126
White Mountains Insurance Group Ltd	NH	0.127
Delphi Technologies PLC	MI	0.129
Valley National Bancorp	NJ	0.130
Viasat	CA	0.133
Williams-Sonoma	CA	0.135
KLX Inc	FL	0.142
First Hawaiian	HI	0.152
Jabil Circuit	FL	0.156
Navistar	IL	0.161
OneMain Holdings	IN	0.176
Terex	CT	0.182
BGC Partners	NY	0.184
Bed Bath & Beyond	NJ	0.195
First Horizon	TN	0.200
Chemical Financial	MI	0.205
Cabot Corp	MA	0.212
Investors Bancorp	NJ	0.216
NRG Yield	NJ	0.216
Stifel Financial	MO	0.225
Red Rock Resorts	NV	0.244
JELD-WEN Holding	NC	0.260
Valvoline	KY	0.281
Murphy Oil	AR	0.297
ITT Corp	NY	0.297
New York Times	NY	0.301
Brunswick	IL	0.305
Evercore	NY	0.305
Brink's	VA	0.320
PBF Energy	NJ	0.334
Planet Fitness	NH	0.409
Radian Group	PA	0.412
Fortress Investment Group LLC	NY	0.424
Assured Guaranty Ltd	NY	0.497
Tallgrass Energy GP LP	KS	0.521
Tupperware Brands	FL	0.523
Dana	OH	0.551
NCR Corp	GA	0.551
WR Grace	MD	0.707
CNO Financial Group	IN	0.786
Navient	DE	0.802
Plains GP Holdings LP	TX	1.514
Fannie Mae	DC	33.530
Total all 131		50.814
Grand Total all 334		11.815