NO.PZ2016012101000180
问题如下：
When both the timing and amount of tax payments are uncertain, analysts should treat deferred tax liabilities as:
选项：
A.
equity.
B.
liabilities.
C.
neither liabilities nor equity.
解释：
C is correct.
The deferred tax liability should be excluded from both debt and equity when both the amounts and timing of tax payments resulting from the reversals of temporary differences are uncertain.
解析：题目问，如果tax payment的时间和金额都无法确定，则分析师应该将DTL视为哪个科目。
看似在考查递延所得税，实际在考查资产和负债的定义，资产负债表里的科目（不论资产还是负债），确认的前提是要能够知道其带来的未来经济利益流入/流出是很有可能的，大概时间得能估计，并且金额要能确定，否则是不符合资产负债的确认条件的，只能放在附注里。
能举个例子什么情况下时间和数量都不确定吗
