请教Finance reporting中Inceme tax 后面的12和13题？

rongrongli

12题目：The firm has a deferred tax liability that results from accelerated depreciation for tax purpose, The firm is expected to continue to grow in the foreseeable future. How should the liability be treated for analyst purpose?

答案：It should be treated as equity as its full value. 公司continue to grow说明liability reverse的可能性很大，应该是作为liability，为什么答案是作为equity？

13题目：The firm has a deferred tax liability and is expected to have capital expenditures decline in the future. How should the liability be treated for analyst purpose?

答案：The present value should be treated as a liability with the remainder being treated as equity. 不懂 capital expenditures decline 与liability有什么关系哦

还请达人指教！