Tarheelgirl,
For DTAs and DTLs, keep in mind *why* you're recording them and it'll be easier for you to figure out *which* to record. A Deferred Tax Liability is a liability because you are paying less tax now, but you will have to pay more tax in the future to make up for that. A Deferred Tax Asset is an asset because you are paying more tax in the current period, but you will pay less in the future, almost like a prepaid asset; like “prepaying” your tax.
So when you're looking at a problem, figure out how much is recorded on the financial statements and how much is recorded on the income tax statement. Then see whether the difference will result in more or less tax paid now. That translates to a DTA or DTL.
You can visualize this with the JE (slide 10). Income Tax Expense is the amount recorded on the books, based on the accrual GAAP income. Income Taxes Payable is the amount that comes off the income tax return. The difference between the two is your DTA/DTL.
https://www.public.asu.edu/~bac524/deferred_taxes.pdf
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