Match the appropriate items to each type of temporary differences. A. Deductible Temporary Differences
B. Taxable Temporary Differences
Generally arise when there are differences that result in current accounting income being greater than taxable income
Give rise to deferred tax assets
Generally arise when the tax base of the assets is greater than the carrying amount
Arise when the tax base of the liabilities is greater than the carrying amount Arise when the carrying amount of the liabilities is greater than the tax base
Give rise to deferred tax liabilities

Caleb construction (cc) incurs supervisor salaries expense in the construction of homes. if cc manufactures 100 homes in a year, fixed supervisor salaries will be $400,000. with the current construction supervisors, cc's productive capacity is 150 homes in a year. however, if cc is contracts to build more than 150 homes per year, it will need to hire additional supervisors, which are hired as full-time rather than temporary employees. cc's productive capacity would then become 200 homes per year, and salaries expense would increase to $470,000. how would cc’s salaries expense be properly classified? fixed variable mixed stepped curvilinear