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ertelenmiş vergi aktifi ve pasifi muhasebe ve vergilendirmenin farklı muamelesi sonucu önemli zamanlama farklarından (ileride vergilendirilebilir zamanlama farkları) kaynaklanmakta ve “borçlanma” metodu kullanılarak cari vergi oranı üzerinden hesaplanmaktadır.
asset and liability of the deferred tax arise from the material timing differences (future taxable timing differences) as a result of different transaction of accounting and taxation and are calculated over the current tax rate by using "borrowing" method.