Tax Attribute Utilization Analyzer

Evaluates a target or combined entity's tax attributes (NOLs, tax credits, capital loss carryforwards) and applies Section 382/383 limitation logic to estimate usable value over a projection horizon. Produces annual limitation calculations, RBIG/RBIL adjustments, a year-by-year utilization schedule, expiration risk flags, and a present-value estimate of usable attributes. Use when modeling the after-tax value of a target's tax attributes in an acquisition, quantifying the impact of an ownership change on NOL usability, or building a diligence-grade attribute utilization schedule for deal or purchase-price negotiation.