Deferred taxes carrying amounts

Hi

Last years DTL provision is 2000

This year's Total DTA 1000 - opening provision DTL 2000 $ = 1000$ DTL.

Moment/charge to SPL= OPENING BALANCE - CLOSING BALANCE ie, 2000 $ - 1000 x tax rate 10%= DTL100$.

Dr. Deferred tax expense 100; Cr Deferred tax provision 100

Plus, what happens when previous year has a DTA debit provision and this year a DTA has arisen ie. Opening provision is DTA and this year DTA-DTA=DTL while calculating the moment? 

Txs