问题详情

Acompanyincurredandcapitalized€2millionofdevelopmentcostsduringtheyear.Thesecostswerefullydeductibleimmediatelyfortaxpurposes,butthecompanyisdepreciatingthemovertwoyearsforfinancialreportingpurposes.Thecompanyhasalonghistoryofprofitability.Whencalculatingthecompany’sdebt-to-equityratio,themostappropriatewayforananalysttoincorporatethedifferentialtaxtreatmentisto:
A.includeitinequity.
B.includeitinliabilities.
C.notincludeitineitherequityorliabilities.