I get confused of analyzing f/s of following case: Company ABC has equity of 2,000,000 , debt of 1,000,000 and DTL of 200,000$. DTL created as result of depr for tax purpose being greater than depr for financial report. It is expected 75,000$ DTL to reverse and this DTL has PV of 50,000$ How effect of DTL on the debt-to-equity ratio and financial statements?