For equity-classified restricted stock units (RSUs), the associated deferred tax asset is typically reversed at the vesting date. When RSUs vest, they are generally considered a taxable event, and the related tax benefit or expense is recognized at that time. The deferred tax asset is reversed because the associated tax deduction becomes crystalized, allowing the employee to recognize the income tax benefit when the RSUs vest, not when the shares are sold or at the grant date. Over the vesting period, the deferred tax asset may be adjusted for any changes in the estimate of the future taxable amount, but the reversal typically occurs upon vesting, not over the entire vesting period or at the grant date.