easy · Financial Accounting accounting-cycle-financial-statements

A company uses the straight-line method for book depreciation but the Modified Accelerated Cost Recovery System (MACRS) for tax purposes. In the early years of an asset's life, MACRS depreciation is higher than straight-line depreciation.

What does this create on the balance sheet?

  1. Deferred tax asset
  2. Permanent difference
  3. Other comprehensive income
  4. Deferred tax liability

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