How do you calculate deffered tax assets?

Deferred tax assets are calculated by identifying temporary differences between the book value of assets and liabilities and their tax bases, as well as considering any tax loss carryforwards. To calculate the deferred tax asset, you multiply the temporary difference by the applicable tax rate. For instance, if a company has a deductible temporary difference of $100,000 and the tax rate is 30%, the deferred tax asset would be $30,000. Additionally, it's important to assess whether it is more likely than not that the deferred tax asset will be realized in the future.