DTA & DTL calculation_2023

About calculator:

A deferred tax asset arises when a company has deductible temporary differences, which are expected to result in tax benefits in the future.

A deferred tax liability arises when a company has taxable temporary differences, which are expected to result in higher future tax payments.

The calculator is designed based on the fundamental categories from which deferred tax assets (PPE & Intangibles, employee benefits, accrued expenses, Tax Loss Carryforwards, etc.) and deferred tax liabilities (PPE & Intangibles, investment gains, etc.) arise. It is subject to changes and adjustments according to your needs.

The calculator operates by helping you calculate current deferred tax assets and liabilities, relate them to deferred tax assets and liabilities from previous periods, and arrive at a final conclusion regarding the emergence of deferred tax income and expenses in the current period.