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.

Premiums paid on life insurance of executive (the company is the beneficiary).
Expenses incurred in obtaining tax-exempt income.
Fine for polluting.
Installment sales.
Tax depreciation excess over books accounting depreciation.
Prepaid expenses.
Estimated warranty costs.
Litigation accruals.
Advance rental receipts.
Subscriptions collected in advance