When the carrying amount of an asset exceeds the tax base,there will be a deferred tax ,because the taxation payments have effectively been .

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When the carrying amount of an asset exceeds its tax base, it implies that for accounting purposes, the expense has been recognized to a lesser extent than for tax purposes. This situation leads to a temporary difference that will result in taxable amounts in the future when the asset's carrying amount is recovered. Therefore, a deferred tax liability is recognized, as it represents future tax payments that have been deferred to future periods.

When the Carrying Amount of an Asset Exceeds the Tax