To obtain information about the movement and availability of deferred tax assets, open the account card 09, this is where all the information. In the formation of deductible temporary difference and multiply it by the bet per income tax. The difference may happen in the case of depreciation, if you overpaid the amount of tax, the recognition of selling expenses in cost of sold goods and in other cases.
For example, the organization purchased a computer for 35400 rubles, including VAT 5400. After some time it was decided to sell office equipment for 236000 rubles, including VAT 3600 rubles. The amount of depreciation in the accounting records amounted to 8,000 rubles, and the tax – 7020 roubles. Deductible temporary difference will amount to 980 rubles, and deferred tax asset – 980*24%/100=235 rubles.
In the accounting records reflect this as follows: Д62 K91 sub-account "other income" - 23600 roubles reflected the proceeds from the sale of the computer;Д91 sub-account "other costs" K68 – 3600 roubles accrued VAT;Д01 К01 sub-account sub-account asset disposal - 30,000 rubles – the amount of the original cost of the computer attributed to "retirement";Д02 К01 - - 8,000 rubles is charged to depreciation according to accounting data;Д91 sub-account "other costs" К01 will be charged the residual value of the asset;Д99 К09 – 235 rubles repaid the amount of deferred tax liabilities;Д68 К99 – 235 rubles – shows the amount of permanent tax liability.
Received permanent difference you may not use for tax purposes. SHE is recognized in the reporting period in which they are implemented in the organization. In the balance sheet such temporary difference should be recorded at line 145 in the section "non-Current assets".
Operations with deferred tax assets use of PBU 18/02.