Deferred Tax Liability in the case of a Liability

[archived_user]

I understand how a deferred tax liability arises in the case of an asset when the carrying value of the asset exceeds the tax base of the asset. If I am correct this is a result of, for example, S/L depreciation of the asset on the Financial Statement and accelerated depreciation for Tax Purposes. The resultant effect being that accounting profit is greater than taxable income - which leads to income tax expense > income tax payable and therefore a deferred tax asset.
In the case of a liability I am struggling to think of an example that would demonstrate how the tax base of liability would exceed the carrying value of a liability and therefore lead to a deferred tax liability. Any help?