Listed below are items that are treated differently for accounting purposes than they are for tax purposes. Indicate whether the items are permanent differences or temporary differences. For temporary differences, indicate whether they will create deferred tax assets or deferred tax liabilities

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1 or 2 or 3	Expenses incurred in obtaining tax-exempt revenue.
1or2or 3	Estimated future warranty costs.
1 or2or 3	Long-term construction contracts.
1 or2 or 3	Estimated losses on pending law suits
1or2 or3	Installment sales.
123	Advance rental receipts.
1 or 2 or 3	Fine for polluting.
1or2 or 3	Excess of contributions over pension expense.
1 or 2or 3	Excess tax depreciation over accounting depreciation.
1 or2 or 3	Premiums paid on life insurance of officers (company is the beneficiary)

1.	Temporary Difference; Deferred Tax Asset
2.	Temporary Difference; Deferred Tax Liability
3.	Permanent Difference