单选题
A company purchased equipment for $50,000 on 1 January 2009. It is depreciating the equipment over a period of 10 years on a straight-line basis for accounting purposes, but for tax purposes, it is using the declining balance method at a rate of 20%. Given a tax rate of 30%, the deferred tax liability as at the end of 2011 is closest to:
【正确答案】
B
【答案解析】
B is correct. The deferred tax liability is equal to the tax rate times the difference between the carrying amount of the asset and the tax base.
