For deferred taxes, you require two G/L accounts: one for the deferred tax, and another for the tax that has been recognized.
In some countries, you post deferred tax items as open items, so that they can be cleared by the Deferred Tax Transfer program. When you create G/L accounts for deferred taxes in these countries, you specify that they are open-item managed, as follows:
On the SAP Easy Access screen, choose
.Enter a G/L account number and the company code, and choose Create .
On the Control Data tab, select Open Item Management and Line Item Display .
Enter other data as required and save the G/L account.