Identify the Following Items as Creating a Temporary Difference, Permanent

question 91

Essay

Identify the following items as creating a temporary difference, permanent difference, or no difference.
$$\begin{array} { | l | l | l | l | } \hline \text { Item } & \begin{array} { r } \text { Temporay } \\\text { Difference }\end{array} & \begin{array} { r } \text { Permanent } \\\text { Difference }\end{array} & \begin{array} { r } \text { No } \\\text { Difference }\end{array} \\\hline \text { Reserve tor bad debts } & & & \\\hline \begin{array} { l } \text { Accrued other post- } \\\text { employment benefits }\end{array} & & & \\\hline \begin{array} { l } \text { Domestic production } \\\text { activities deduction }\end{array} & & & \\\hline \begin{array} { l } \text { Non-deductible fines } \\\text { and penalties }\end{array} & & & \\\hline \begin{array} { l } \text { Interest trom municipal } \\\text { bonds }\end{array} & & & \\\hline \begin{array} { l } \text { Net operating loss } \\\text { carryouer }\end{array} & & & \\\hline \begin{array} { l } \text { Stock option expense } \\\text { under ASC } 718\end{array} & & & \\\hline \begin{array} { l } \text { Deterred } \\\text { compensation }\end{array} & & & \\\hline\end{array}$$