An decrease in a deferred tax asset is added to the accrual-basis tax expense to arrive at cash paid for income taxes.

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This statement is true. When a deferred tax asset decreases, it means that the company will have less benefit from the asset in the future, which reduces the amount of taxes the company expects to save in the future. This decrease is added to the accrual-basis tax expense to arrive at the amount of cash paid for income taxes during the period.

An Decrease in a Deferred Tax Asset Is Added to the Accrual-Basis