jikehurry

rent expense是支出的 减少了net income 有节税作用

Only $10,000 was paid in cash for rent during 2002 （cash basis for tax reporting.）即cash outflow少10000 ，在net income基础上加回 作为税基

也就是说税基大于CV（cash inflow>net income) DTA产生

jikehurry

rent expense是支出的 减少了net income 有节税作用

Only $10,000 was paid in cash for rent during 2002 （cash basis for tax reporting.）即cash outflow少10000 ，在net income基础上加回 作为税基

也就是说税基大于CV（cash inflow>net income) DTA产生