You have not shown me where income taxes are a cost of production which has been my entire point. Tax returns allow deduction of costs of production not income taxes.
Who has claimed companies don't make provisions for paying taxes and report on those provisions?
BWAHAHAHAHAH!
You can claim income taxes are pumpkin seeds too! It doesn't matter what you call income taxes, they are considered when pricing - and must be paid before determining net return. The only indefinite income stream with which expenses may be paid is sales revenues. Anticipated income tax costs, payroll tax costs, tax compliance costs, and every expense a business has are considered in pricing - even office supplies expense- even though you don't know the annual total until after the year is over- business still plans to pay them!
"Who has claimed companies don't make provisions for paying taxes and report on those provisions?"
You asserted that income taxes were not an expense to a business. I gave you one example which contradicted that unsupported assertion. There are many, many more examples of businesses reporting income taxes as an expense.