What was the most significant change in accounting for income tax carryforwards between pre-Codification Statement No. 96 and pre-Codification Statement No. 109? (Note: Pre-Codification Statement No....

What was the most significant change in accounting for income tax carryforwards between pre-Codification Statement No. 96 and pre-Codification Statement No. 109? (Note: Pre-Codification Statement No. 109 is the source for most of the existing provisions in FASB ASC Topic 740.)