When to debit/credit a deferred tax asset/liability?When

When to debit/credit a deferred tax asset/liability?,When calculating deferred tax assets and liabilities from pretax income and and permanent and temporary differences in accounting income vs. the tax return, I am having trouble figuring out how I know when to debit or credit each of these values. For example: ,,Interest income on municipal bonds= 32,depreciation claimed on the 2013 tax return in excess of depreciation on the income statement = 55,carrying amount of depreciable assets in excess of their tax basis at year end= 85,warranty expense reported on the income statement= 26,actual warranty expenditures in 2013= 16,tax rate= 40%,balance of 12 in its deferred liability account,,I’ve calculated tax payable of 360,deferred tax liability of 34,deferred tax asset of 4,,The journal entry is as follows,Income tax expense 378,Deferred tax asset 4, deferred tax liability 22, Income tax payable 360,,My question is, why is deferred tax liability credited even when pretax income is more than taxable income? How do we know if each deferred entry is debited or credited?,