Brown Corporation reports $100,000 of gain from the sale of land on its income statement. For tax purposes, Brown uses the installment method and reports gain of $10,000. The $90,000 difference in the gain reported is a deductible temporary difference.
Taxable temporary difference because when the difference reverses in a future period, it will increase taxable income relative to book income.

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The $90,000 difference is a taxable temporary difference, not a deductible one, because it will increase taxable income in the future when the installment payments are received.

Brown Corporation Reports $100,000 of Gain from the Sale of Land