Kinda having trouble in differentiating between Personal, Nominal and Real.?

I will be writing my answers down here. So just tell me how many of them are correct and if they are wrong then just tell me why they are wrong.

1) Provision for Depreciation: I think it is nominal because asset is losing its value

2) Provision for doubtful debts: I think it is personal because debtor can go bad and debtor is a person.

3) Provision for tax: nominal because it is a expense.

4) Reserves: personal because company is keeping some reserves for the future and company is personal.

5) Bills received: is an income so nominal.

6) Prepaid expenses: Are expenses which are paid in advance so it is an asset because of this it is real.

7) Government bond: nominal because it is an income.

 8) Prepaid insurance: is advanced payment for insurance so it is an asset which=real. 

Also thanks in advance.