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 the machine has no salvage value and straight-line method is used. How does Ted Ltd. report on balance sheet at the end of year 3 if tax rate drops to 35%?
选项：
A.A deferred tax liability of $3,600.
B.A deferred tax asset of $2,100.
C.A deferred tax liability of $2,100.
解释：
C
At the end of year 3, taxes base=60000-12000*3=24000
carrying value=60000-1000*3=30000
carrying value>tax base, DTL=(30000-24000)*0.35=2100
你好，视频里说accounting base = initial cost - accumulated depreciation，想问一下accounting base 是不是就是carrying value呢？
对accounting base 跟 tax base 的概念有一点模糊。。 谢谢！
