NOLS and DTA

Hi everyone,

Quick merger model question, how are DTAs and DTLs treated in an asset purchase or 338 h10? I know they are all written down in a stock purchase. But, I guess what I don’t get is that you can still get NOLs in a stock purchase so would that mean DTAs associated with the NOLs wouldn’t be written down or do the carryover NOLs just become associated with new DTAs?

Basically, I don't get where carryover NOLs are accounted for if all DTAs are written down in a stock purchase and want to double check what happens to DTAs/DTLs in asset purchases/338 h10. My understanding is that their specific treatment has to do with the specifics of the deal.

Thank you!