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Quick Answer. Defrag is a shortened form of the word defragment, a process of sequencing fragmented data on a hard drive or storage device. Defragmentation allows computers and other electronic storage devices to work more efficiently in general performance, as well as in the retrieving of requested files and sites.
(e.g., intangible assets, 1 inventory write-offs), and net operating loss and tax credit carryforwards, among others. A deferred tax liability (DTL) is the estimated future tax increase related to book income. A DTL is created when an expense is deductible for tax purposes in the current period but is not deductible for book income until some future period, or when revenue is includible for book purposes but not for taxable income until a future period.