asset impairment and DTA and DTL

[h21]

Hi I understand that asset impairment creates DTA, because you recognize the impairment only when you sell the asset in future, but why impairment doesnt impact DTL then? shouldnt it decrease dtl?

 

[S2000magician]

If you had a DTL created because, for example, you used accelerated depreciation for taxes and straight-line depreciation for financial statements, then I’d think that the impairment would reduce the DTL. However, I’ve never seen this explicitly in the curriculum.
Off hand, I’d say that you shouldn’t worry about it.