deferred tax asset; DTA
Accounting term for an asset recognized when taxes paid or carried forward exceed the current tax expense, often arising from temporary differences.
Deferred tax assets can be offset against future taxable income.
The audit firm assessed the recoverability of the deferred tax asset.
繰延税金資産 is a deferred tax asset (future tax benefit), while 繰延税金負債 is a deferred tax liability (future tax obligation).
Compound of 繰延 (deferral) + 税金 (tax) + 資産 (asset), a direct translation of the English accounting term 'deferred tax asset'.