问题如下：
Lily is an expert in analyzing manufactoring industry. Recently, she is quite interested in Firm A, which is a growth company and expected to grow in the future. However, due to accelerated depreciation in tax authority, the firm reports a deferred tax liability in balance sheet. In Lily's fundamental analysis of Firm A, she treats the full value of deferred tax liability as equity. Is Lily correct regarding the treatment of deferred tax liability?
选项：
A.Correct.
B.Incorrect, because deferred tax liability should be treated as a liability.
C.Incorrect, because the present value of deferred tax liability should be treated as a liability and the remaining part should be treated as equity.
解释：
A
Firm A is expected to grow in the future and will invest depreciable assets continuously. A reversal of deferred tax liability is unlikely, therefore, it should be classified as equity for analytical purpose. Lily is correct.
我知道判断能否把DTL计入Equity的方法是判断是否可逆转，但我看到有因加速折旧而产生的DTL就认为它可逆转了，想知道为什么处于上升期的公司不断投入DTL就不会逆转
