Management software bought for 150,000 by the Valquirin cooperative is amortised faster for tax than for accounting: 90,000 has already been deducted for tax, while its carrying amount is still 75,000 (case data). What are its tax base and the related temporary difference?
- Tax cost of the software
- 150,000
- Tax amortisation already deducted
- 90,000
- Carrying amount
- 75,000