Thank you very much utesa, but do you know how this applies to pensions???

I know that when you record a pension expense, you record it net of tax, and you record either a DTA or a DTL....but that is where I'm confused as to which one applies.  Is it related to the overfunded/underfunded status?

I'm sorry I was unclear in my previous question.

oh oh oh...I think I might have just gotten it!

When you record a pension LOSS (or PSC or net transition obligation) in OCI, it's a DTA.  (Because you haven't recognized the expense yet for tax purposes, but you know that it will come soon???)

When you record a pension GAIN (or net transition asset) in the OCI, it's a DTL. 

When you take it out of OCI and put it into the I/S (amortize), you simply reclassify it from a deferred tax benefit/expense in OCI to a deferred tax benefit/expense in net income.

I don't really understand the concept behind this DTL/DTA stuff for pensions, but I think memorization will do for this particular topic.  Please let me know if you have any additions!

sorry I didn't mean to confuse you, I may have read something wrong, my explanation was about general deferred taxes. 

For Pension just deduct the tax when you calc. the components amount. Always the amount calculated * (1-tax rate). I think examiners would not ask if it is DTA or DTL (in pension). I do not recall seen any question in pension where I had to identify that.