US Companies With Stock Market Caps Between $1.5 Bil and $3.0 Bil Had Highly Coveted Total Deferred Income Tax Liabilities of $38.8 Bil at Their Most Recent Year End, Mostly at December 31, 2016 ..................................................................................... US Companies Also Had Very Damaging Total Deferred Income Tax Assets of $30.9 Bil, With the Biggest Contributor Being Freddie Mac's $15.8 Bil, at That Same Date ................................................................................. 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 $1.5 Bil In Order To Include Even 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 486 US Companies with stock market caps between $1.5 Bil and $3.0 Bil recently.

		Net
		Deferred
		Income
		Tax
		Assets
		(Liabilities)
US Companies	State	Mostly
Stock Market Caps $1.5 Bil to $3 Bil	HQs	12-31-16
		bils $s
Cos With Net Deferred Income Tax Liabilities
Liberty Expedia Holdings	CO	(3.477)
Mallinckrodt plc	MO	(2.557)
Hertz Global Holdings	FL	(2.092)
GATX Corp	IL	(1.089)
Tegna	VA	(0.929)
Telephone and Data Systems	IL	(0.921)
QEP Resources	CO	(0.826)
United States Cellular	IL	(0.825)
Prestige Brands Holdings	NY	(0.714)
Herc Holdings	FL	(0.692)
Platform Specialty Products	FL	(0.644)
Clear Channel Outdoor Holdings	TX	(0.641)
Covanta Holding	NJ	(0.617)
Northwestern Corp	SD	(0.576)
SkyWest	UT	(0.565)
Northwest Natural Gas	OR	(0.557)
El Paso Electric Co	TX	(0.555)
Oasis Petroleum	TX	(0.514)
Whiting Petroleum	CO	(0.476)
Kosmos Energy Ltd	TX	(0.444)
TreeHouse Foods	IL	(0.422)
Kapstone Paper and Packaging	IL	(0.406)
PDC Energy	CO	(0.401)
MGE Energy	WI	(0.384)
Hostess Brands	MO	(0.354)
South Jersey Industries	NJ	(0.344)
La Quinta Holdings	TX	(0.343)
Intl Speedway	FL	(0.336)
Darling Ingredients	TX	(0.331)
PQ Group Holdings	PA	(0.318)
SM Energy	CO	(0.316)
Shake Shack	NY	(0.313)
Laureate Education	MD	(0.310)
Spirit Airlines	FL	(0.308)
B&G Foods	NJ	(0.308)
California Water Service Group	CA	(0.299)
Horizon Pharma plc	IL	(0.296)
Werner Enterprises	NE	(0.293)
Presidio	NY	(0.288)
Clean Harbors	MA	(0.285)
Valhi	TX	(0.274)
NetScout Systems	MA	(0.271)
Aaron's	GA	(0.270)
Presidio	NY	(0.270)
PRA Group	VA	(0.230)
Otter Tail	MN	(0.227)
American States Water	CA	(0.225)
Oceaneering Intl	TX	(0.224)
Dillards	AR	(0.220)
Minerals Technologies	NY	(0.211)
Horace Mann Educators	IL	(0.206)
Murphy USA	AR	(0.205)
Rexnord	WI	(0.197)
Diamond Offshore Drilling	TX	(0.197)
Rush Enterprises	TX	(0.197)
Time Inc	NY	(0.191)
Endo Intl PLC	PA	(0.184)
MRC Global	TX	(0.183)
Convergys	OH	(0.180)
Select Medical Holdings	PA	(0.178)
Carpenter Technology	PA	(0.177)
Coca-Cola Bottling Co Consolidated	NC	(0.175)
TopBuild	FL	(0.174)
Amicus Therapeutics	NJ	(0.174)
Hawaiian Holdings	HI	(0.171)
FTI Consulting	DC	(0.170)
Weight Watchers Intl	NY	(0.168)
Hub Group	IL	(0.165)
OPKO Health	FL	(0.163)
FBL Financial Group	IA	(0.163)
Rowan Companies PLC	TX	(0.161)
Wolverine World Wide	MI	(0.159)
Group 1 Automotive	TX	(0.159)
Tronox Ltd	CT	(0.152)
Shenandoah Telecommunications	VA	(0.152)
Allscripts Healthcare Solutions	IL	(0.139)
Wa;ker & Dunlop	MD	(0.139)
Matthews Intl Corp	PA	(0.137)
Pitney Bowes	CT	(0.134)
Compass Microelectronics	KS	(0.131)
Penn National Gaming	PA	(0.127)
Mantech Intl	VA	(0.122)
Mueller Water Products	GA	(0.114)
Advanced Disposal Services	FL	(0.113)
WildHorse Resource Development	TX	(0.113)
National Vision Holdings	GA	(0.111)
Cal-Maine Foods	MS	(0.110)
HNI Corp	IA	(0.110)
Extraction Oil & Gas	CO	(0.106)
Ferroglobe plc	OH	(0.095)
Entercom Communications	PA	(0.093)
Heartland Express	IA	(0.091)
Eldorado Resorts	NV	(0.090)
The Mediciones Co	NJ	(0.090)
Sally Beauty Holdings	TX	(0.089)
Hecla Mining	ID	(0.087)
ESCO Technologies	MO	(0.085)
Myriad Genetics	UT	(0.084)
Cheesecake Factory	CA	(0.082)
Brookdale Senior Living	TN	(0.081)
Saia Inc	GA	(0.080)
Delek US Holdings	TN	(0.076)
TiVo Corp	CA	(0.076)
Greenbrier Companies	OR	(0.076)
Acadia Healthcare Co	TN	(0.075)
Allegiant Travel	NV	(0.075)
Community Bank System	NY	(0.073)
Hillenbrand	IN	(0.072)
Ingevity	SC	(0.066)
RLI Corp	IL	(0.064)
VeriFone Systems	CA	(0.064)
J&J Snack Foods	NJ	(0.063)
Multi-Color Corp	OH	(0.063)
Nationstar Mortgage Holdings	TX	(0.062)
Etsy Inc	NY	(0.061)
Masonite Intl	FL	(0.061)
HSN Inc	FL	(0.060)
Lithia Motors	OR	(0.059)
United Natural Foods	RI	(0.058)
Two Harbors Investment Corp	NY	(0.057)
Boston Beer	MA	(0.057)
Genworth Financial	VA	(0.053)
US Silica Holdings	MD	(0.050)
LifePoint Health	TN	(0.050)
Acxiom	AR	(0.048)
Omnicell	CA	(0.048)
Watts Water Technologies	MA	(0.046)
Tootsie Roll Industries	IL	(0.045)
Nelnet	NE	(0.045)
Tetra Tech	CA	(0.042)
Aircastle Ltd	CT	(0.042)
Forward Air	TN	(0.042)
Commercial Metals	TX	(0.039)
Franklin Electric	IN	(0.036)
Inovalon Holdings	MD	(0.035)
Worthington Industries	OH	(0.034)
KBR Inc	TX	(0.030)
TerraForm Power	MD	(0.028)
Inphi Corp	CA	(0.027)
GMS Inc	GA	(0.027)
Wright Medical Group NV	TN	(0.026)
Fresh Del Monte Produce	FL	(0.026)
Pattern Energy Group	CA	(0.026)
Capitol Federal Financial	KS	(0.024)
Argo Group Intl Holdings Ltd	TX	(0.024)
Buffalo Wild Wings	MN	(0.022)
Halyard Health	GA	(0.021)
Central Garden & Pet	CA	(0.021)
SiteOne Landscape Supply	GA	(0.020)
NuStar Energy LP	TX	(0.020)
Shutterfly	CA	(0.020)
Universal Forest Products	MI	(0.019)
Semgroup	OK	(0.019)
Sohu.com	MA	(0.019)
Steven Madden Ltd	NY	(0.018)
Helen of Troy Ltd	TX	(0.018)
Merit Medical Systems	UT	(0.018)
WD-40	CA	(0.018)
REV Group	WI	(0.017)
Innospec	CO	(0.017)
Intrexon	VA	(0.017)
Genesis Energy LP	TX	(0.016)
First Financial Bancorp	OH	(0.016)
QTS Realty Trust	KS	(0.015)
EnerSys	PA	(0.014)
Anixter Intl	IL	(0.014)
MACOM Technology Solutions Holdings	MA	(0.014)
TTM Technologies	CA	(0.014)
TTM Technologies	CA	(0.014)
Installed Building Products	OH	(0.013)
Pinnacle Entertainment	NV	(0.013)
RBC Bearings	CT	(0.012)
II-VI Inc	PA	(0.012)
Dave & Buster's Entertainment	TX	(0.012)
Actuant	WI	(0.011)
Evoqua Water Technologies	PA	(0.010)
C&J Energy Services	TX	(0.010)
AAON Inc	OK	(0.010)
Papa John's Intl	KY	(0.009)
Cars.com	IL	(0.008)
Cubic Corp	CA	(0.008)
Proto Labs	MN	(0.007)
First Interstate BancSystem	MT	(0.007)
Spectrum Pharmaceuticals	NV	(0.007)
Envestnet	IL	(0.006)
Mueller Industries	TN	(0.006)
Sun Hydraulics	FL	(0.006)
Granite Construction	CA	(0.005)
Crestwood Equity Partners LP	TX	(0.005)
Patrick Industries	IN	(0.005)
Allegheny Technologies	PA	(0.004)
Urban Edge Properties	NJ	(0.004)
Verint Systems	NY	(0.004)
Mercury Systems	MA	(0.004)
Herman Miller	MI	(0.004)
McDermott Intl	TX	(0.004)
Sothebys	NY	(0.003)
Stepan Co	IL	(0.003)
International Bancshares	TX	(0.002)
Teladoc	NY	(0.002)
Callidus Software	CA	(0.002)
Brooks Automation	MA	(0.002)
Repligen	MA	(0.002)
Adtalem Global Education	IL	(0.001)
Semtech	CA	(0.001)
BlackLine	CA	(0.001)
Select Energy Services	TX	(0.001)
Chegg	CA	(0.001)
ProPetro Holding	TX	(0.001)
Spark Therapeutics	PA	(0.001)
Total all 210		(38.803)
Cos With DTL or DTA of .000
Wins Finance Holdings	NY	-
Piedmont Office Realty Trust	GA	-
Carvana	AZ	-
Matador Resources	TX	-
Box Inc	CA	-
Halozyme Therapeutics	CA	-
Columbia Property Trust	GA	-
Okta Inc	CA	-
Pebblebrook Hotel Trust	MD	-
Stag Industrial	MA	-
Southwestern Energy	TX	-
Washington REIT	DC	-
Agios Pharmaceuticals	MA	-
Paylocity Holding	IL	-
Tanger Factory Outlet Centers	NC	-
Cloudera	CA	-
Viper Energy Partners LP	TX	-
Prospect Capital Corp	NY	-
Alliance Resource Partners LP	OK	-
Lexington Realty Trust	NY	-
CarGurus	MA	-
Rexford Industrial Realty	CA	-
Main Street Capital Corp	TX	-
Loxo Oncology	CT	-
Twilio	CA	-
Ironwood Pharmaceuticals	MA	-
AllianceBernstein Holding LP	NY	-
Arcadia Realty Trust	NY	-
Insmed	NJ	-
Straight Path Communications	VA	-
Laredo Petroleum	OK	-
Select Income REIT	MA	-
Seritage Growth Properties	NY	-
Holly Energy Partners LP	TX	-
Retail Opportunity Investments	CA	-
Aerie Pharmaceuticals	NC	-
AnaptysBio	CA	-
Array BioPharma	CO	-
Foundation Medicine	MA	-
Rice Midstream Partners LP	PA	-
Redfin	WA	-
Callon Petroleum	MS	-
Nevro Corp	CA	-
Invesco Mortgage Capital	GA	-
Tellurian	TX	-
Alexander's	NJ	-
Terreno Realty	CA	-
Apollo Commercial Real Estate Finance	NY	-
CVR Refining LP	TX	-
Mack-Cali Realty	NJ	-
Cleveland-Cliffs	OH	-
Immunomedics	NJ	-
FS Investment Corp	PA	-
SRC Energy	CO	-
Arch Coal	MO	-
Ultragenyx Pharmaceutical	CA	-
Corcept Therapeutics	CA	-
Government Properties	MA	-
American Assets Trust	CA	-
LTC Properties	CA	-
Coupa Software	CA	-
Noble Midstream Partners LP	TX	-
Pacira Pharmaceuticals	NJ	-
Keane Group	TX	-
Ultra Petroleum	TX	-
Spark Therapeutics	PA	-
Chesapeake Lodging Trust	VA	-
Denali Therapeutics	CA	-
LendingClub	CA	-
Kite Realty Group Trust	IN	-
NGL Energy Partners LP	OK	-
Park National	OH	-
Alteryx	CA	-
Four Corners Property Trust	CA	-
Acceleron Pharma	MA	-
Mimecast Ltd	MA	-
Globalstar	LA	-
Global Blood Therapeutics	CA	-
Q2 Holdings	TX	-
LGI Homes	TX	-
Intercept Pharmaceuticals	NY	-
Terra Nitrogen Co Lp	IL	-
Theravance Biopharma	CA	-
Esperion Therapeutics	MI	-
Ship Finance Intl Ltd	NY	-
Summit Midstream Partners LP	TX	-
Agree Realty	MI	-
Accelerate Diagnostics	AZ	-
MINDBODY	CA	-
Carrizo Oil & Gas	TX	-
Aimmune Therapeutics	CA	-
Total all 91		-
Cos With Net Deferred Income Tax Assets
Groupon	IL	0.001
Rogers Corp	AZ	0.001
FireEye	CA	0.001
Applied Industrial Technologies	OH	0.001
Cornerstone OnDemand	CA	0.001
The Trade Desk	CA	0.001
Kulicke & Soffa Industries	PA	0.001
NXStage	MA	0.001
BMC Stock Holdings	GA	0.001
HealthEquity	UT	0.002
Education Realty Trust	TN	0.002
Simpson Manufacturing	CA	0.002
Xenia Hotels & Resorts	FL	0.002
SPX Flow	NC	0.002
G-III Apparel Group Ltd	NY	0.002
Ladder Capital	NY	0.002
Diamondrock Hospitality	MD	0.003
Progress Software	MA	0.003
Summit Hotel Properties	TX	0.003
Boise Cascade	ID	0.003
Ambarella	CA	0.004
Gulfport Energy	OK	0.005
Plexus Corp	WI	0.005
World Fuel Services	FL	0.005
GTT Communications	VA	0.005
Usana Health Sciences	UT	0.005
Bob Evans	OH	0.005
Kronos Worldwide	TX	0.006
Cohen & Steers	NY	0.006
Emergent BioSolutions	MD	0.006
Broadsoft	MD	0.006
Cambrex	NJ	0.006
Novanta	MA	0.007
Nutrisystem	PA	0.007
Northwest Bancshares	PA	0.008
Independent Bank Group	TX	0.010
NBT Bancorp	NY	0.010
WisdomTree Investments	NY	0.010
Esterline Technologies	WA	0.011
Power Integrations	CA	0.011
MicroStrategy	VA	0.011
Dorman Products	PA	0.012
Quaker Chemical	PA	0.012
Korn/Ferry Intl	CA	0.013
Winnebago Industries	IA	0.013
BancFirst Corp	OK	0.013
CoreCivic	TN	0.014
Insperity	TX	0.014
Pricesmart	CA	0.015
ExlService Holdings	NY	0.015
DSW Inc	OH	0.015
WageWorks	CA	0.016
AmTrust Financial Services	NY	0.016
Independent Bank Group	MA	0.016
Qualys Inc	CA	0.017
Pacific Premier Bancorp	CA	0.017
Alarm.com Holdings	VA	0.017
American Woodmark	VA	0.018
H.B. Fuller	MN	0.020
Union Bankshares	VA	0.020
First Busey Corp	IL	0.020
BancorpSouth Bank	MS	0.021
AMN Healthcare Services	CA	0.021
Cabot Microelectronics	IL	0.022
Bloomin Brands	FL	0.022
Financial Engines	CA	0.022
Dril-Quip	TX	0.023
Monro	NY	0.024
Plantronics	CA	0.024
Acacia Communications	MA	0.024
MGM Growth Properties LLC	NV	0.025
Comfort Systems USA	TX	0.025
Inogen	CA	0.027
Magellan Health	AZ	0.027
Servisfirst Bancshares	AL	0.027
Kennedy-Wilson Holdings	CA	0.028
Simmons First National	AR	0.028
RH	CA	0.028
LegacyTexas Financial Group	TX	0.029
ENPRO Industries	NC	0.029
The Geo Group	FL	0.030
Brady	WI	0.030
Advanced Energy Industries	CO	0.031
iRobot	MA	0.031
Waddell & Reed Financial	KS	0.031
Ebix Inc	GA	0.032
Syntel	MI	0.032
World Wrestling Entertainment	CT	0.033
ABM Industries	NY	0.034
Bofi Holding	CA	0.034
GameStop	TX	0.036
Heartland Financial USA	IA	0.036
WSFS Financial	DE	0.036
Cooper-Standard Holdings	MI	0.037
Brinker Intl	TX	0.037
First Merchants Corp	IN	0.038
CVB Financial	CA	0.040
Methode Electronics	IL	0.040
La-Z-Boy	MI	0.040
At Home Group	TX	0.041
Ameris Bancorp	GA	0.041
Berkshire Hills Bancorp	MA	0.041
Great Weatern Bank	SD	0.042
Cogent Communications Holdings	DC	0.042
Potlatch	WA	0.042
Supernus Pharmaceuticals	MD	0.042
Exponent	CA	0.042
Towne Bank	VA	0.043
Mercury General	CA	0.045
Deckers Outdoor Corp	CA	0.045
Provident Financial Services	NJ	0.045
Big Lots	OH	0.046
National General Holdings	NY	0.046
The RMR Group	MA	0.046
Children's Place	NJ	0.047
Eagle Bancorp	MD	0.048
Meritage Homes	AZ	0.050
ACI Worldwide	FL	0.051
Kaman Corp	CT	0.052
TeleTech Holdings	CO	0.053
AK Steel Holding	OH	0.053
Wesbanco	WV	0.055
Westamerica Bancorp	CA	0.055
Overstock.com	UT	0.056
Albany Intl	NH	0.058
Employers Holdings	NV	0.059
CommVault Systems	NJ	0.061
FCB Financial Holdings	FL	0.061
Hamilton Lane	PA	0.061
Renasant	MS	0.063
CenterState Bank Corp	FL	0.063
Amkor Technology	AZ	0.065
AMC Entertainment Holdings	KS	0.069
Ensco plc	TX	0.070
Netgear	CA	0.071
Balchem	NY	0.073
GCP Applied Technologies	MA	0.075
M.D.C. Holdings	CO	0.075
Trustmark Corp	MS	0.080
Ferro Corp	OH	0.080
Hilltop Holdings	TX	0.082
Cadence Bancorp	TX	0.084
Hope Bancorp	CA	0.088
Itron	WA	0.091
Jack In The Box	CA	0.099
First Midwest Bancorp	IL	0.100
Harsco Corp	PA	0.103
Finisar	CA	0.106
Viavi Solutions	CA	0.108
Amedisys	LA	0.108
HFF Inc	TX	0.113
Builders FirstSource	TX	0.115
TRI Pointe Group	CA	0.123
Acushnet Holdings	MA	0.123
AVX Corp	SC	0.124
Ligand Pharmaceuticals	CA	0.124
Banner Corp	WA	0.128
Cooper Tire & Rubber	OH	0.133
InterDigital	DE	0.139
United Community Banks	GA	0.154
Kaiser Aluminum	CA	0.156
Rambus	CA	0.157
Moelis & Co	NY	0.168
American Equity Investment Life Hldg	IA	0.169
Steelcase	MI	0.179
Old National Bancorp	IN	0.182
Tenneco	IL	0.188
Vonage Holdings	NJ	0.189
Taylor Morrison Home	AZ	0.207
NextEra Energy Partners LP	FL	0.210
Meritor	MI	0.217
Flagstar Bancorp	MI	0.286
Aerojet Rocketdyne Holdings	CA	0.293
OM Asset Management PLC	MA	0.333
Blackhawk Network Holdings	CA	0.334
American Axle & Mfg Holdings	MI	0.341
Nabors Industries Ltd	TX	0.357
Premier Inc	NC	0.434
Office Depot	FL	0.463
Sanmina	CA	0.471
Artisan Partners Asset Management	WI	0.679
Chicago Bridge & Iron Co NV	TX	0.723
KB Home	CA	0.739
Rite Aid	PA	1.506
Freddie Mac	VA	15.818
Total all 185		30.928
Total all 486		(7.875)