Temporary differences arise when expenses or losses are deducted to compute taxable income

Prior to the Time They

After the Time They Are

Are Deducted to Compute

Deducted to Compute

Pretax Financial Income

Pretax Financial Income

I.

Yes

Yes

II.

No

Yes

III.

Yes

No

IV.

No

No

A.I

B.II

C.III

D.IV