单选题 Deferred tax liabilities might be considered neither a liability nor equity, when:

A. non-reversal is certain.
B. they are likely to result in cash out flow.
C. financial statement depreciation is inadequate.

【正确答案】 C

【答案解析】In some cases, an analyst will not consider the deferred tax liabilities either liability or equity. This is done if non-reversal is uncertain or when financial statement depreciation is deemed inadequate and, therefore, is difficult to justify increasing stockholder' s equity.