If asked for amount of DTA/DTL should the answer be cumulative amount or amount in the latest year. I saw a question where this was not specified and the correct answer was the cumulative amount. Any general rules here?
You answer the question that’s asked. DTA/DTL are balance sheet accounts. If they give you info and ask you what’s the ending balance in accounts receivable you give the endign balance, if they ask you for change you give the change. No difference with DTA/DTL.