Net Deferred Tax Liabilities are a way to calculate the difference between the deferred tax liabilities and deferred tax assets that a company has on its balance sheet. Deferred tax liabilities are taxes that a company owes but has not yet paid due to temporary differences between the accounting and tax treatment of certain items. Deferred tax assets are taxes that a company has overpaid or expects to recover in the future due to temporary differences or tax loss carryforwards. Net deferred tax liabilities show the net amount of taxes that a company will have to pay in the future when the temporary differences reverse. The formula for Net Deferred Tax Liabilities is: Where: - Deferred Tax Liabilities - Short Term is BS048, bs_deferred_tax_liabs_st - Deferred Tax Liabilities - Long Term is BS058, bs_deferred_tax_liabilities_lt - Deferred Tax Assets - Short Term is BS019, bs_deferred_tax_assets_st - Deferred Tax Assets - Long Term is BS032, bs_deferred_tax_assets_lt