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A depreciation tax shield is:
a. An after-tax cash outflow.
b. The expense caused by depreciation.
c. A reduction in income taxes.
d. Caused by the fact that depreciation does not affect cash flow.
答案：C
Explanation
Choice "c" is correct. Whenever depreciation protects income from taxation, it is known as a depreciation tax shield.
Choice "a" is incorrect. A depreciation tax shield may result in after-tax cash inflow, but not outflow.
Choice "b" is incorrect, per above.
Choice "d" is incorrect. A depreciation tax shield is caused by the tax deductibility of the depreciation expense, not by the fact that depreciation does not affect cash flow.
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