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Exercise 19-20 Book Basis Tax Basis Warning Don\'t show me this message again fo

ID: 2461434 • Letter: E

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Exercise 19-20

Book Basis

Tax Basis

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Account Titles and Explanation

Debit

Credit

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Teri Hatcher Inc.
Balance Sheet
December 31, 2013

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Exercise 19-20

Teri Hatcher Inc., in its first year of operations, has the following differences between the book basis and tax basis of its assets and liabilities at the end of 2013.

Book Basis

Tax Basis

Equipment (net) $405,500 $336,700 Estimated warranty liability $218,200 $ –0–
It is estimated that the warranty liability will be settled in 2014. The difference in equipment (net) will result in taxable amounts of $22,600 in 2014, $32,300 in 2015, and $13,900 in 2016. The company has taxable income of $525,900 in 2013. As of the beginning of 2013, the enacted tax rate is 35% for 2013–2015, and 31% for 2016. Hatcher expects to report taxable income through 2016.

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Explanation / Answer

Schedule of tax expense: Years 2013 2014 2015 2016 Taxable income 525,900 525,900 525,900 525,900 Tax Rate 35% 35% 35% 31% Tax Expenses 184,065 184,065 184,065 163,029