NO.PZ2023020602000166
问题如下：
An analyst is comparing a firm to its competitors. The firm has a deferred tax liability that results from accelerated depreciation for tax purposes. The firm is expected to continue to grow in the foreseeable future. How should the liability be treated for analysis purposes?选项：
A.A It should be treated as equity at its full value. B.It should be treated as a liability at its full value. C.The present value should be treated as a liability with the remainder being treated as equity.解释：
The DTL is not expected to reverse in the foreseeable future. The liability should be treated as equity at its full value.不理解。每次购买长期资产的depreciation不是分开算的吗？为啥后买的长期资产会影响到先前长期资产的DTL reversal呢？
