The following is a list of temporary differences:
1. Depreciation versus CCA on equipment.
2. Money received from a customer prior to services being performed; cash is taxable when received.
3. An expense for warranty is recognized in the same period that revenue is recognized but is not tax-deductible until it is paid in a later period.
4. Revenue is recognized in the books but the customer will not pay for two years. The amount is taxable when the cash is received.
5. Pension expense is recorded in the books over the working lives of the employees but amounts are not tax-deductible until money is paid to the pension trustee in later years.

Required:
For each temporary difference above, identify the SFP account that is related.