DD Co. established a P90 million liability at the end of 2020 for the estimated litigation settlement for manufacturing defects. All related costs will be paid and deducted on the tax return in 2021.   Also at the end of 2020, the company has P50 million of temporary differences due to excess depreciation for tax purposes, P7 million of which will reverse in 2021. The enacted tax rate for all years is 40%, and the company pays taxes of P64 million on P160 million of taxable income in 2020. DD expects to have taxable income in 2021. Determine the deferred tax liability to be reported at the end of 2021.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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DD Co. established a P90 million liability at the end of 2020 for the estimated litigation settlement for manufacturing defects. All related costs will be paid and deducted on the tax return in 2021.   Also at the end of 2020, the company has P50 million of temporary differences due to excess depreciation for tax purposes, P7 million of which will reverse in 2021. The enacted tax rate for all years is 40%, and the company pays taxes of P64 million on P160 million of taxable income in 2020. DD expects to have taxable income in 2021.

Determine the deferred tax liability to be reported at the end of 2021.

 

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