繰くり延のべ税ぜい金きん資し産さん

noun

deferred tax asset; DTA

Accounting term for an asset recognized when taxes paid or carried forward exceed the current tax expense, often arising from temporary differences.

• 繰くり延のべ税ぜい金きん資し産さんは将しょう来らいの課か税ぜい所しょ得とくと相そう殺さいできる。

  Deferred tax assets can be offset against future taxable income.

• 監かん査さ法ほう人じんは繰くり延のべ税ぜい金きん資し産さんの回かい収しゅう可か能のう性せいを評ひょう価かした。

  The audit firm assessed the recoverability of the deferred tax asset.