Income Tax Expense

Hi, As per Schweser (page- 196) Income tax expense= taxes payable+change in DTL - change in DTA. Is this correct. I thought it would be Income tax expense= taxes payable-change in DTL + change in DTA. Because, assets use cash and liabilities increase cash

Income tax expense is in the IS while taxes payable is in tax return. - DTL pretax income>taxable income -> income tax expense>taxes payable so we add the change in DTL - DTA pretax income income tax expense

Thanks Manowar! I missed “taxes payable is in tax return” part.