问题如下：
Ted Ltd. recently purchased a manufactoring machine for $60,000, which is expected to generate annual cash inflow of $25,000 for six years. The firm will depreciate the machine over six years for accounting purpose. However, the tax authority estimates the machine's useful life of 5 years. Assume tax rate is 40%, and the machine has no salvage value. How does Ted Ltd. report on balance sheet at the end of year 3 if straight-line method is used?
选项：
A.A deferred tax asset of $6,000.
B.A deferred tax asset of $2,400.
C.A defered tax liability of $2,400.
解释：
C
At the end of year 3, the machine's tax based value=(purchased cost-accumulated depreication on tax purpose)=$60,000-12,000*3=$24,000 The machine's book value= (purchased cost-accumulated depreication on accouting purpose)=$60,000-10,000*3=$30,000.For asset, accounting base>tax base, so DTL=(30000-24000)*0.4=2400
老师如果用完整的A.B的资产减去T.B资产,是不是可以写成（25k*3+60k-30k）- （25k*3+60k-36k）=6k
因为此时cash inflow 也是资产的一部分，是现金部分，这样理解对吗？
