问题
单项选择题
An analyst is comparing a firm to its competitors. The firm has a deferred tax liability and is expected to continue to grow in the foreseeable future. How should the liability be treated for analysis purposes（）
A. It should be treated as equity at its full value.
B. It should be treated as a liability at its full value.
C. The present value should be treated as a liability with the remainder being treated as equity.
答案
参考答案：A
解析：
The firm has a deferred tax liability and is expected to continue to grow in the foreseeable future. The liability should be treated as equity at its full value.