Generally deferred tax liability account created due to treatment of : ( According to US GAAP )?

The answer is1. An Asset. The deferred tax liability arises due to the difference in treatment of value of Assets as per Accounting practice and Tax regulations.

Note :- Deferred Tax Liability (DTL) is created due to the treatment of an Asset not only under US GAAP but also IFRS.

agree with Mr  : IMRAN ALI MOHAMMED

Thanks