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For the following reaction step, indicate which pattern of arrow pushing it represents.
Deferred Tax Liability
This is a tax obligation due in the future for income already recorded in the financial statements, resulting from temporary differences between accounting and tax treatments.
Goodwill
The excess amount paid over the fair value of net assets acquired in a business combination, representing intangible assets such as brand reputation or customer relationships.
Future Costs
Expenses that are expected to be incurred in the future, which can include operational expenses, capital expenditure, or other financial liabilities.
Business Combination
A transaction or event in which an acquirer obtains control of one or more businesses.
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