Which of the Following Would Cause a Deferred Tax Expense

question 32

Multiple Choice

Which of the following would cause a deferred tax expense?

• A) Write-down of goodwill due to impairment
• B) Use of equity method where undistributed earnings of a 30 percent owned investee are related to probable future dividends
• C) Premiums paid on insurance carried by company (beneficiary) on its officers or employees
• D) Income is taxed at capital gains rates

---

Definitions:

Schedule of Reinforcement

A tactic in behavioral psychology determining how and when the occurrence of a desired behavior will be rewarded or punished.

Self-efficacy

Self-efficacy is the belief in one's own ability to accomplish tasks and overcome challenges, influencing motivation and performance.

High Level

Pertains to something that is of a superior or advanced status, complexity, or importance.

Variable Ratio

A reinforcement schedule in which the number of responses required for a reward varies, making the reinforcement unpredictable and often leading to a high and steady rate of response.