In section $740-10-30-16$ through $740-10-30-18$ it indicates:

Only negative evidence should be considered to determine whether a valuation allowance for deferred tax assets is needed.

Historical information is not supplemented by all currently available information about future years.$$

A possible sources of taxable income that may be available under the tax law to realize a tax benefit for deductible temporary differences and carryforwards is the future reversals of existing taxable temporary differences.

An entity is not required to $$evaluate the need for a valuation allowance on a deferred tax asset related to available$-$for$-$sale debt securities$.$