Stephens Company has a deductible temporary difference of P2,000,000 at the end of its first year of operations. Its tax rate is 40 percent. Stephens has P1,800,000 of income taxes payable. At the end of the first year, after a careful review of all available evidence, Stephens determines that it is probable that it will not realize P200,000 of this deferred tax asset. At the end of the second year of operations, Stephens Company determines that it expects to realize P1,850,000 of this deferred tax assets. On Stephens Company’s income statement for the second year, what amount of income tax expense will it report related to the temporary difference, and is the amount a debit or credit?   P40,000 credit.       P40,000 debit.       P20,000 debit.       P20,000 credit.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Stephens Company has a deductible temporary difference of P2,000,000 at the end of its first year of operations. Its tax rate is 40 percent. Stephens has P1,800,000 of income taxes payable. At the end of the first year, after a careful review of all available evidence, Stephens determines that it is probable that it will not realize P200,000 of this deferred tax asset. At the end of the second year of operations, Stephens Company determines that it expects to realize P1,850,000 of this deferred tax assets. On Stephens Company’s income statement for the second year, what amount of income tax expense will it report related to the temporary difference, and is the amount a debit or credit?

 
P40,000 credit.
 
 
 
P40,000 debit.
 
 
 
P20,000 debit.
 
 
 
P20,000 credit.
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