In SFAS No. 109, the current or noncurrent designation of deferred tax assets and liabilities is determined by:

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The current or noncurrent designation of deferred tax assets and liabilities is determined by the classification of the related asset or liability. For example, if an asset or liability is classified as current, then the related deferred tax asset or liability should also be classified as current. Conversely, if an asset or liability is classified as noncurrent, then the related deferred tax asset or liability should also be classified as noncurrent.