1. notes p252第12题 An analyst is comparing a firm to its competitors. the firm has deferred tax liability that results from accelerated depreciation for tax purposes. the firm is expected to continue to grow in the foreseeable future. how should the liability be treated for analysis purpose?答案上说 the DTL is not expected to reverse in the foreeable future, and should be treated as equity as its full value. 不是说预期会增长吗，为什么还不会reverse？ 2. textbook p456 example dividends receivable are not taxable。所以tax base不应该是0么？？