How does a DTL arise in PPA, and how do you calculate it?

A DTL arises when accounting fair value is stepped up but tax basis does not step up. The formula is: DTL = temporary difference x tax rate. Example: PP&E book/tax basis 100, fair value 160, tax rate 30%; temporary difference 60 and DTL 18. The DTL increases liabilities and therefore increases goodwill in the PPA.