http://books.google.com/books?id=t_wYPe8arT0C&pg=PA108&lpg=PA108&dq=deferred+income+tax+oil&source=bl&ots=n43xYsdYv1&sig=pobGWoryMTyBCMqYw-EPvowXSrQ&hl=en&sa=X&ei=io6eUKn5MuWm2gXY1oDwAw&ved=0CEAQ6AEwAjgK#v=onepage&q&f=false
pages 106-108 provide very good explanation of deferred tax liabilities as applied to the Oil & Gas sector
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