equity investments，schwester notes，study session 12 reading 43 ，p182

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equity investments，schwester notes，study session 12 reading 43 ，p182,关于non cash charges,

resturcturing charges and other non-cash loss........"However, if the firm is accruing these costs to cover future cash outflow, then the forecast of future cash flow should be reduced accordingly" 这红线部分我不太理解，老师能举例讲解么？

另外关于deffered tax 一段，“if， however， the analyst expects deferred tax liabilities to continue to increase(not reverse),increase in deferred tax liabilities should be added back to net income.  Increase in defferred tax assets that are not expected to reverse should be subtracted from net income” 我怎么觉得绿色和红色部分讲的是一种情况，都是increase in deferred tax liabilities  not reverse的情况呢，怎么一个加一个减？

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关键词：investments Investment investmen Schwester reading notes study reading equity session

However, if the firm is accruing these costs
这句就是说公司没有一次性支付该项支出，而是分期支出，所以在以后的现金流量估算中要减去。

第二个一个是增加 递延负债，一个是增加递延资产，所以绿色和红色讲的正好是相反的两种情况。

祝新春愉快！