medium · Financial Accounting liabilities-bonds-payable

A firm sells equipment for a $500,000 gain for book purposes, but for tax purposes, it uses the installment method and will recognize the gain as cash is collected over 5 years.

In the first year, how is the total tax provision affected?

  1. The total tax provision decreases because the tax payment is deferred.
  2. The total tax provision is unaffected because current tax decreases and deferred tax increases by the same amount.
  3. A Deferred Tax Asset is created.
  4. A permanent difference is created that lowers the effective tax rate.

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