Deferred Tax Asset/Liability

Formula

Temporary Difference × Tax Rate

Interactive Calculator
ComponentValue
Temporary Difference
Enacted Tax Rate(decimal)
Deferred Tax Asset / Liability
CategoryTax
ComponentsDeferred Tax Asset / Liability; Temporary Difference; Enacted Tax Rate (decimal)
Example100K deductible temp diff × 21% = $21K DTA

Related Subjects

See Also

External Links