It follows that the deferred tax liability would reflect the tax consequences of recovering the carrying amount of the building through use and the carrying amount of the land through sale.
Seega edasilükkunud tulumaksu kohustis kajastaks maksu, mis kaasneks hoone bilansilise (jääk)maksumuse katmisega kasutamise kaudu ning maa bilansilise (jääk)maksumuse katmisega müümise kaudu.