Interperiod tax allocation is required for all of the following situations except

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Interperiod tax allocation is required to match tax expense with accounting expense. In option A, there is a timing difference between the recognition of the warranty expense for accounting purposes and the tax deduction for tax purposes. In option C, there are different methods used for accounting and tax purposes. Similarly, in option D, there are different methods used for recognizing revenue for accounting and tax purposes. However, in option B, there is only a difference between two types of depletion methods used for tax purposes, which does not require interperiod tax allocation.

Interperiod Tax Allocation Is Required for All of the Following