# Deferred tax liability

> Deferred tax liability — Future tax payable on taxable temporary differences — typically accelerated tax depreciation — measured at enacted rates.

Source: https://lopifi.com/glossary/deferred-tax-liability
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is deferred tax liability?** In accounting, deferred tax liability means future tax payable on taxable temporary differences — typically accelerated tax depreciation — measured at enacted rates.

## Also known as

- DTL

## Words this system refuses for it

- income tax payable (current, due now)

- **Category:** Tax
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** depreciation, liability