Accounting Mystery Tip

​If you receive cash, but recognize the unearned revenue in the following year, with a value of 10. And you have tax depreciation that is 20 more than the financial reporting depreciation. And accounting income is 100, with a tax rate of 25%, then you will account:

By having to Cr. 22.5 for tax payable ([100 + 10 – 20] * .25), Cr. 5 for deferred tax liability (25% of the 20), and Dr. 2.5 DTA (25% of the 10).