1 points Save Answer When considering the recognition of assets and liabilities for tax purposes, reference is made to the: depreciation rate. carrying amount. tax base historical cost. 1 points Save Answer Some items are treated as a deduction for tax purposes when they are paid but are recognised as expenses when they are accrued for accounting purposes. Which of the following items are of that type? Long-service leave. Goodwill amortization. Depreciation. Entertainment