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Example 1 For each of the following temporary differences, indicate whether the difference will create a future deductible amount (D) or a future taxable amount (T) D 1. Newspaper subscriptions; taxable when received, recognized for financial reporting when earned. Cash Unearned Revenue 10 10 D 2. Accrued bond interest expense; tax-deductible when paid. Interest Expense 5 Interest Payable T 3. Prepaid insurance, tax-deductible when paid