Taxable Temporary Differences

Hi, I was reading the essential reading section of the BPP SBR Workbook (Sep 2019 - June 2020) for Chapter 7 Income taxes. In section 2.2 on page 630, there is a list of circumstances which give rise to taxable temporary differences. I'm having trouble understanding some of the circumstances in that list. Therefore, can you kindly explain how the following give rise to a deferred tax liability: (1) Interest revenue received in arrears and included in accounting profit on the basis of time apportionment. It is included in taxable profit, however, on a cash basis. Interest revenue received in advance is deferred income and its being taxed on a cash basis so its tax base is zero. Therefore, shouldn't it give rise to a deferred tax asset? (2) Development costs which have been capitalised and will be amortised to profit or loss but were deducted in determining taxable profit in the period in which they were incurred. Once we capitalize development costs and they are being amortised, are they treated in the same way as PPE? Is there a tax amortisation for development costs like there is a tax depreciation for PPE? Is the tax amortisation accelerated as well therefore giving rise to a deferred tax liability? (3) Prepaid expenses have already been deducted on a cash basis in determining the taxable profit of the loss, but they were deducted in full from taxable profit in the period in which they were incurred. I do not understand this one at all! Thanks