求教cfa2 equity

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

问题1：关于non cash charges的一段话

"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，能举例讲解么？


问题2: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？

问题1:
accrued cost: 先recognise cost，但此时并没有cash变动；然后在未来的某个时间支付cash。因为cash outflow发生在未来，所以当然是相应地将future cashflow要下调

问题2：
看清楚哦，红的是在讲deferred tax asset (DTA)

i think it is a complex question.