dyga

^^ talk about a shortcut    Nice
im over here adding all SL dep amounts and then subtracting the DB amounts
but yeah i got B as well

Valores

Damil,
Unlikely such a computational question would show on the exam. Also taxes wont place a massive part in FRA, just an equitable one. Either way, pfcfaataf basically summed it up in a tiny box for you, don’t think I can do a better job then that.

ap0258

is it B?
I took 2/5 x 12 675 (net book value of the asset after three years for accounting purposes, zero book value for tax purposes).
= 5 070
x 0.31 = 1 571.7 DTL with new tax rate
and the net income adjustment is equal to DTL adjustment
5 070 X (0.41  0.31) = 507
ok?