Which of the following temporary differences ordinarily results in a deferred tax liability?

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Depreciation typically results in a deferred tax liability because companies can claim a higher amount of depreciation for tax purposes than they can for financial reporting purposes. This creates a temporary difference where the tax basis of the asset is higher than the financial reporting basis, resulting in a deferred tax liability. Accrued warranty costs and unrealized losses on marketable securities can result in a deferred tax asset, while subscription revenue received in advance results in an initially deferred tax liability that is later reversed when the revenue is recognized for tax purposes.

Which of the Following Temporary Differences Ordinarily Results in a Deferred