Dario Corp. is a publicly accountable entity with a December 31 year end. The deferred income tax asset account as at December 31, 2020, was based on two temporary differences: (exim 3) 1 noitaqu net book value of property, plant, and equipment of $5,600,000 versus undepreciated capital cost (UCC) of $6,100,000 a warranty liability of $350,000
