When the carrying amount of an asset exceeds its tax base,the amount that will be allowed as a deduction for tax purposes will exceed the amount of assessable economic benefits.

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When the carrying amount of an asset exceeds its tax base, the amount that will be allowed as a deduction for tax purposes will be less than the amount of assessable economic benefits. This is because the tax base is usually lower than the carrying amount due to tax laws and regulations.

When the Carrying Amount of an Asset Exceeds Its Tax