Future taxable amounts from temp differences cause taxable income to  be higher than book income = deferred tax liabilities.

Future deductible amounts from temp differences cause taxable income to be less than book income - deferred tax asset.

I hope that helps.

I like to think if i have a future expense, expense is a debit and so are assets so its a deferred asset

If i have future revenue, revenue is a credit and so are liabilities, so i have a liability. 

  F/s Exps <  Taxable Exps= Deferred Tax Liabilities   

  Or F/s Income > Taxable Income=Def Tax Liabilities

  Or Future F/s Income < Future Taxable Income= Def Tax Liabilities

1-Financial Statement Income First / Taxable Income Later ,

2- Tax Deductible First / Financial Statement Expense Later 

             -Instalment Sales / Contract accounting ( % v/s Completed)

             -Equity Method (undistributed dividend)

             -Depreciation Exps /Amortization of Franchise

             -Prepaid Exps (cash basis for tax), Rent Receivable

Deferred Tax Assets :Taxes paid in current period exceeds the amount of income tax of current period, are Anticipated Future Benefits, Future TI will be LESS than F/s income

  F/s Exps >  Taxable Exps= Deferred Tax Assets   

 Or F/s Income < Taxable Income=Def Tax Assets

 Or Future F/s Income > Future Taxable Income= Def Tax Assets