If that is what the amount is that you may owe and that is what you want to call it YES it would be your deferred income tax amount.

The income tax expense on the income statement is the sum of the income taxes payable for the year and the changes in deferred tax asset or liability balances for the year.

depreciation expense

Yes deffered tax liability is created due to difference in taxable income as well as actual income which needs to be adjusted in next fiscal year as it is for only one year that;s why it is current liability.