NO.PZ2019120301000244
问题如下：
The tax effects of temporary differences that give rise to deferred tax assets and liabilities are as follows ($ thousands):
选项：
A.net income. B.deferred tax assets. C.income tax expense.解释：
SolutionC is correct. The reduction in the valuation allowance resulted in a corresponding reduction in the income tax provision.
imcome tax expense=current tax expense-🔺DTA+🔺DTL
DTA'=DTA-valuation allowrance
year 3 如果allowrance=year2,即增加115，那么DTA'就减少115，这样income tax expense 就增加115
是这样理解吗？
还是说有一个专门的公式或者定性的句子？
