Question#2

Indicate whether the item will result in a deductible temporary difference, taxable temporary difference

or neither.

Item	Deductible temporary difference	Taxable temporary difference	Neither
Rent revenue collected in advance that is taxable in the year received
CCA that exceeds depreciation expense for property, plant, and equipment
Membership dues that are not deductible
Percentage of completion income that is taxable only once the contract is complete
Dividends received that are not taxable