李同学2019-01-23 21:55:36

Habel Inc. owns equipment with a tax base of $400,000 and a carrying value of $600,000. Habel also has a tax loss carry forward of $200,000 that is expected to be utilized in the foreseeable future. Deferred tax items on the balance sheet are valued based on a tax rate of 30%. If the tax rate is expected to increase to 35%, the adjustments to the value of deferred tax items will most likely cause Habel’s total liabilities-to-equity ratio to: A decrease. B remain unchanged. C increase. c 请问：这题的carry forward的200的DTA不用考虑吗？记得之前有一题：要把两块的DTA加在一起，为什么这题只考虑 cv和税基的这一部分？