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Which of the Following Items Is Not a Temporary Difference

Question 23

Multiple Choice

Which of the following items is not a temporary difference?


A) Vacation pay accrued for tax purposes in a prior period is deducted in the current period.
B) Tax depreciation for the period exceeds book depreciation.
C) A goodwill impairment expense is recorded on the income statement; the goodwill did not have a tax basis when it was created.
D) Bad debts charged off in the current period exceed the bad debts accrued in the current period.

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