dta还是dtl

问题如下：

When accounting standards require an asset to be expensed immediately but tax rules require the item to be capitalized and amortized, the company will most likely record:

选项：

A.a deferred tax asset.

B.a deferred tax liability.

C.no deferred tax asset or liability.

解释：

The capitalization will result in an asset with a positive tax base and zero carrying value. The amortization means the difference is temporary. Because there is a temporary difference on an asset resulting in a higher tax base than carrying value, a deferred tax asset is created.