Final answer:
Temporary differences that are deductible after recognition in financial income include depreciable property and product warranty liabilities. These items reflect the timing differences in recognizing expenses for tax and financial reporting purposes.
Step-by-step explanation:
Among the options provided, the temporary differences that are normally classified as expenses or losses and are deductible after they are recognized in financial income are depreciable property and product warranty liabilities. The depreciable property represents an implicit cost, accounting for the depreciation of goods, materials, and equipment necessary for a company to operate. This cost is recognized over time for tax purposes, after it is capitalized, and then deducted as an expense on the financial statements. Product warranty liabilities are a type of accrual that involves recognizing an expense for warranties before the actual costs are incurred, which may result in a temporary difference between tax reporting and financial income.
Fines and expenses resulting from a violation of law are generally not deductible for tax purposes, as they are not considered necessary costs of doing business. Advance rental receipts are typically recognized when received for tax purposes, while for financial reporting purposes they might be recognized over the period of the lease as earned, therefore they also represent a temporary difference, but not in the category of expenses or losses.