Let $k$ be a commutative ring with $\deg(t)=0$, and let $k[t]$ be the ungraded polynomial ring in the variable $t$, centred in degree zero. Let $A$ be an associative $k$-algebra with increasing filtration $F$ given by
$$A_{-1}=0\subseteq A_0\subseteq A_1\subseteq\cdots\subseteq A.$$
What is the induced filtration on the algebra $A[t]$?
Is it $F_n(A[t])=A_n[t]$ or is it $F_n(A[t])=\sum_{i-j=n}A_i\otimes t^jk[t]$,
where we took into account the fact that $k[t]$ has a negative increasing filtration
$$\{0\}\subseteq\cdots\subseteq F_{-2}:=t^2k[t]\subseteq F_{-1}:=t^{-1}k[t]\subseteq F_0:=k[t].$$