I am certainly NOT a tax accountant and those NOL's are very complicated. I do know that if you have 4 qtr of profitability you can use them once that has happened. I am sure there are thousands of rules and regs in regards to these. I am following 2 companies that have NOL's one in BK and another NOT in BK. Neither of the 2 have been able to utilize the NOL's so far. My BK I am watching close should report financials end of this qtr and I will be watching how management will handle the almost 300 million in NOL's and the NON bk company will use them mid 2012 as that is when the CEO and CFO expect to have the 12 months of profitability.
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