Temporary Difference

Rent collected in advance: recognized when a

performance obligation is satisfied for accounting purposes and when received for tax purposes.

Use of straight$-$line depreciation for accounting

purposes and accelerated depreciation for tax purposes.

Recognition of income on installment sales at the

time of sale for accounting purposes and during period of collection for tax purposes.

Warranty liabilities: recognized for accounting

purposes at time of sale for tax purposes at time paid.

On Ivanhoe's December $31,2021,$ statement of financial position, it will report:

$$395500$ non$-$current deferred tax liability and $$692500$ non$-$current deferred tax asset.

$$331100$ non$-$current liability and $$652900$ current deferred tax asset.

$$297000$ non$-$current deferred tax asset.

$$297000$ current tax receivable.