问题如下：
A company incurs a capital expenditure that may be amortized over five years for accounting purposes, but over four years for tax purposes. 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：
B is correct.
The difference is temporary, and the tax base will be lower (because of more rapid amortization) than the carrying value of the asset. The result will be a deferred tax liability.
“如果5年折旧，每年折旧额就少，资产负债表上的资产净值就大，即accounting base的资产大。 如果4年折旧，折旧速度快，每年折旧额就多，资产净值就小，也就是tax base的资产少。 这样的话资产的accounting base-tax base＞0，正数意味着DTL。” 问题是他们只会产生临时性的差异,最终的资产净值应该还是一样的吧。accounting base的资产大和tax base的资产少，这个无法理解。
