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
想问下为什么不考虑generate annual cash inflow of $25,000 for six years,而是只考虑折旧呢?