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By M. Van Hoepen

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Extra info for Anticipated and Deferred Corporate Income Tax in Companies’ Financial Statements

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The asset is worth the discounted stream of benefits that it is expected to produce ... ', and ' ... the pattern of depreciation deductions over the years should follow the pattern of expected benefits'. 2: Application of the net-of-tax method to depreciable plant • A plant costs $ 450,000 and is not expected to have any salvage value at the end of its estimated useful life of 5 years. • Cash flow returns before income taxes are estimated at $ 250,000 each year. • The sum-of-the-years' -digits method is used to compute tax depreciation.

Which will be answered in the present chapter. 2 In method a. all differences between the accounts kept for publication purposes and the accounts kept for the calculation of taxable income are analysed per individual item or transaction. In method b. the same is done but per group of similar items or transactions. In method c. e. as long as there are no permanent differences the amount of the tax expense is calculated directly from book income. There is no fundamental difference between these three methods.

Diff. neg. diff. (750) (1,000) (1,250) 4 mach. mach. mach. mach. 4,500 6,000 7,500 9,000 0 8,000 10,000 12,000 4,500 (2,000) (2,500) (3,000) rev. neg. tim. diff. diff. diff. Or. neg. diff. 2,250 (1,000) (1,250) (1,500) 1 2 3 4 type of the difference * tax eff. of the diff. : computation per group of assets (group basis) (a group being the machines available in one year) year asset 1 2 3 4 mach. mach. mach. mach. depr. book for tax depr. purp. difference type of the difference * tax eff. of the diff.

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