Toldo Corporation is a medium-sized manufacturing company based in Canada. It has a South African subsidiary, Dinto Corporation, that is consolidated in its annual financial statements. Toldo has a deferred tax liability related to capital assets; Dintro has a deferred tax asset related to a warranty liability.
In accordance with IFRS, the consolidated statement of financial position reflects a separate deferred tax liability and deferred tax asset account, and does not net the balance and disclose just one deferred tax balance.
While Toldo Corporation has always been profitable, Dinto Corporation has endured some loss years.
The company as a whole is expanding and a new subsidiary will be opened in New Zealand in the upcoming fiscal year.
The CFO maintains manual records for tracking deferred taxes.

Required:
Discuss how graphing might be a useful tool to help predict the probable use of loss carryforwards at the South African subsidiary. As part of your discussion, state what information would be needed to prepare a useful graph.