93200

问题如下：

Assume U.S. GAAP applies unless otherwise noted. Deltax Corp., a highly profitable company, purchased a new asset on 1 January 2002 for $1,000,000. The following information applies to the asset:

• For financial statements purposes, straight-line depreciation over 10 years with no salvage value
• For tax purposes, three-year MACRS depreciation class with first year MACRS factor = 0.333
• Tax rate = 40%

The effect of the asset purchase on Deltax’s deferred tax liability for 2002 is closest to a:

选项：

A.$233,000 decrease. B.$93,200 decrease. C.$93,200 increase.

解释：

The timing difference results in an increase in deferred tax liability: ($333,000-$100,000)0.40= $93,200