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CalculationIntermediatePublished

Question · Tax base of assets and liabilities

Hautmarel's accrued expenses amount to 52,000 at the reporting date. Under tax law (case data), 20,000 will be deductible only on payment; the rest has already been deducted for the year. Compute the tax base of these accrued expenses.

Accrued expenses (carrying amount)
52,000
Amount deductible on future payment
20,000
Your answer

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