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Help your advanced accounting students master the theory and practice they need for professional success with Fischer/Taylor/Cheng's ADVANCED ACCOUNTING, 1 Advanced Accounting, 12th Edition. Paul M. Fischer About Cengage · Contact Us · Careers · News · Events · Download Brochures · Case Studies.

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Machine = $200,000 Deferred tax liability = $16,800 In this tax-free exchange, depreciation on $56,000 [($200,000 appraised value) – ($144,000* net book value)] of the machine’s value is not deductible on future tax returns.

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