As of 31 December 20X1, Company A has equipment with accounting carrying value of 1,100. Tax base of this equipment is 1,700, and there is deductible temporary difference of 600.
Company A plans to realize this equipment through sale during 20X2 at it is no longer needed for manufacturing purposes. In accordance with the local tax legislation, the applicable tax rate varies depending on the manner of recovery of related assets.
Until the end of 20X1, the applicable tax rates were as follows:
• The sale of assets was taxed at 30%
• Internal consumption was taxed at 20%
On 1 February 20X2, the local tax authority enacted an increase of tax rates effective 1 February 20X2, as follows:
• 35% for sale of assets
• 25% for internal consumption
What is the deferred tax that should be recognized by Company A as of 31 December 20X1?
A. Deferred tax asset of 120
B. Deferred tax asset of 180
C. Deferred tax asset of 150
D. Deferred tax asset of 210
根据企业会计准则第18号——所得税（2006）-第十七条，递延所得税资产和递延所得税负债，应当根据税法规定，按照预期收回该资产或清偿该负债期间的适用税率计量。在20X1年12月31日，公司A的设备账面价值为1,100，税基为1,700，存在600的可抵扣暂时性差异。
然而，递延所得税资产的计量要考虑在可预见的未来能够转回这个暂时性差异的税率。在20X1年底，适用的税率为30%，因此，如果设备通过销售处置，递延所得税资产应基于这一税率计算。所以，递延所得税资产的金额计算如下：
递延所得税资产 = 可抵扣暂时性差异 × 适用税率 递延所得税资产 = 600 × 30% 递延所得税资产 = 180
因此，截至20X1年12月31日，公司A应确认的递延所得税资产为180。选项B正确。
