NO.PZ2024011002000130
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%
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能解释下吗