Table:
Company - 2018	Provisions	Others	Total

Deferred tax assets	S$ Mil	S$ Mil	S$ Mil

Balance as at 1 April 2017	0.3	2.8	3.1

Effects of adoption of SFRS(I) 15	-	(1.0)	(1.0)

Balance as at 1 April 2017, restated	0.3	1.8	2.1

Credited to income statement	0.2	9.0	9.2

Balance as at 31 March 2018	0.5	10.8	11.3

Accelerated tax

Company - 2018	depreciation	Total

Deferred tax liabilities	S$ Mil	S$ Mil

Balance as at 1 April 2017	(285.3)	(285.3)

Effects of adoption of SFRS(I) 1	10.2	10.2

Answer the following question taking into account both the table and the accompanying text, produce your answer and, if helpful, briefly explain your calculation. Conclude with JSON: {"answer": ["ANSWER"], "scale": "SCALE"} ("scale" = "" if no unit).

Background:
Notes: (1) TWDV – Tax written down value
(2) NBV – Net book value
Deferred tax assets and liabilities are offset when there is a legally enforceable right to set-off current tax assets against current tax liabilities, and when deferred income taxes relate to the same fiscal authority.

Question: Which factor contributed the most significantly to deferred tax assets?

10.8 > 0.5, therefore {"answer": "Others", "scale": ""}