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Deferred income taxes arise on a firms balance sheet as the difference between depreciation allowed for tax purposes versus: a) Taxes owing based on economic

Deferred income taxes arise on a firms balance sheet as the difference between depreciation allowed for tax purposes versus:
a) Taxes owing based on "economic" depreciation.
b) Taxes owing based on "historical" depreciation.
c) Taxes owing based on "statistical" depreciation.
d) Taxes owing based on "deferred" depreciation

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