easy · Financial Accounting accounting-cycle-financial-statements

Greenfield Tutoring recognizes $12,000 of warranty expense in 2025 based on estimated future repairs. However, tax laws only allow a deduction when the repair costs are actually paid in cash. This is an example of a temporary difference that results in:

  1. A deferred tax asset
  2. A permanent difference
  3. An unrecognized tax benefit
  4. A deferred tax liability

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