问题如下：
When accounting standards require an asset to be expensed immediately but tax rules require the item to be capitalized and amortized, the company will most likely record:
选项：
A. a deferred tax asset.
B. a deferred tax liability.
C. no deferred tax asset or liability.
解释：
A is correct.
The capitalization will result in an asset with a positive tax base and zero carrying value. The amortization means the difference is temporary. Because there is a temporary difference on an asset resulting in a higher tax base than carrying value, a deferred tax asset is created.
我的理解是会计要求费用化、税务要求资本化、那后期税就多交了，不是应该算后期流出DTL，是我的角度不对吗。