McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

تمرين 80

Which of the following temporary differences creates a current deferred tax asset?
a.Allowance for bad debts
b.Goodwill amortization
c.Accumulated depreciation
d.Inventory capitalization under §263A
e.Both a and d create a current deferred tax asset