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問(wèn)題：A company purchases an asset costing $2,000. At the end of 20X9 the carrying amount of that asset is $1,200 and the cumulative depreciation for tax purposes is $1,000. The current tax rate is 40%.
What is the deferred tax liability for the asset?
$________
答案：The correct answer is: $80.
解析：A deferred tax liability must be recognised, calculated on the difference between the carrying amount of the asset and the asset's tax base (original cost minus cumulative depreciation for tax purposes = $2,000 – $1,000 = $1,000) at 40%:
($1,200 – $1,000) × 40% = $200 × 40% = $80
In order to recover the carrying value of the asset the company must earn taxable income of $1,200, but it can only deduct $1,000 as a taxable expense. Therefore the company must pay income tax on $200 at 40% ($80) when the carrying value of the asset is recovered.
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