03 12月 代写价格：所得税受延期缴纳的影响
The company recognizes current and deferred tax as an expense or income in the income statement, except when it relates to items that are credited or debited directly to equity. The company does not recognize deferred tax where it arises from the initial accounting for a business combination, in which case it is used while determining goodwill of the company.
The total amount of depreciation expense for plant and equipment for 2014 was $21.9m, up 6.4% yoy (year on year).
The company invested additional plant and equipment of $25.4m during the year.
The amount was invested in opening of 7 new JB Hi-Fi stores, 1 new JB Hi-Fi Home store and conversion of 13 existing JB Hi-FI store into JB Hi-Fi Home store. The company also invested in store relocations. The stores started in 2013 were completed. Investment was also done in renovation of existing stores. Thus Income tax is affected by deferrals.