Deferred tax credits?

If opening balance is DTA or DTL, 

a). DTA (in the nature of tax saving) is to be added to Net profit and DTL (in nature of provision) is to be deducted from Net profit.

b). If net of DTA and DTL is DTL then same shall be shown under “Non-Current Liabilities” on Liabilities side of balance sheet.

c). If net of DTA and DTL is DTA then same shall be shown under Non-Current Assets after non-current investment on Assets side of Balance Sheet.

So is DTA/DTL is taken to the profit and loss along with moment in Deferred taxes? Because I remember treating only moment in Profit and loss

Dr. Moment

Cr. DTL

or

Dr. DTL

Dr. Moment

Cr. DTL?