Deferred tax

This topic has 1 reply, 2 voices, and was last updated 3 years ago by Stephen Widberg.

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October 30, 2022 at 11:50 am #670307
phuongmore
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Dear sir, can i understand that in the lease transaction, tax base of right of use of asset is always 0, and DTL will always arise?Thanks
October 31, 2022 at 9:55 am #670399
Stephen Widberg
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CA = CA of right of use asset minus CA of lease liability = a negative number (liability will always be bigger than asset)

TB = 0

DT = difference x tax rate

Always an ASSET because the net CA is always a negative number
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