Accounting Mystery Tip

​Some examples that will cause a DTL will be:

• Acelerated depreciation for tax purposes vs financial reporting purposes.
• Another one is unrealized gains from investments (those recorded at fair value for instance).  
• Other examples will be an amount that is deducted on the tax return, but it is not an expense in the income statement (Not The Other Way).
• The other one will be revenue included on the income but not on the tax return.
• Also, bad debt deductions more than bad debt expenses.