Deferred Depreciation Reserve and Deferred Depreciation Expense Accounts

Hi,

Please explain what is the trigger to generate accounting entries for the Deferred Depreciation Reserve and the Deferred Depreciation Expense Accounts.

I found the below note related to this

Setup and Usage for Deferred Depreciation and Adjustment Accounts [ID 143714.1]

Does this mean in the below scenario also an accounting entry will be generated?

In the Corporate Book life of an asset is 10 years and in the Tax book it is 5 years. Will it generate a deferred depreciation entry?

Thanks and Regards,