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*4.機器：
| X12/1/1(重估前) | X12/1/1(重估後) | X12/12/31 | X13/12/31 | X14/12/31 | |
| 帳上金額 | $1,080,000 | $1,200,000 | $800,000 | $400,000 | $0 |
| 稅上金額 | $720,000 | $720,000 | $360,000 | $120,000 | $0 |
| 累計差額 | $360,000 | $480,000 | $440,000 | $280,000 | $0 |
| 累計差額：折舊方法差異 | $360,000 | $360,000 | $360,000 | $240,000 | $0 |
| 累計差額：重估價差異 | $0 | $120,000 | $80,000 | $40,000 | $0 |
| 本期認列 | ($40,000) | ($160,000) | ($280,000) | ||
| 本期認列：折舊方法差異 | $0 | ($120,000) | ($240,000) | ||
| 本期認列：重估價差異 | ($40,000) | ($40,000) | ($40,000) | ||
| DTL帳面金額 | $98,000 | $88,000 | $56,000 | $0 | |
| DTL帳面金額：折舊方法差異 | $72,000 | $72,000 | $48,000 | $0 | |
| DTL帳面金額：重估價差異 | $26,000* | $16,000 | $8,000 | $0 |
*$26,000=($40,000)*25%+($40,000)*20%+($40,000)*20%
X12/1/1 累計折舊-機器 720,000
機器 600,000
OCI-重估價增值 120,000
OCI-重估價增值 26,000
遞延所得稅負債 26,000
X12/12/31 所得稅費用 225,000
遞延所得稅負債 10,000
應付所得稅 235,000 [($900,000+$40,000)*25%]