Which of the Following Is NOT a Technique Used by Enron

Multiple Choice

Which of the following is NOT a technique used by Enron to manage earnings?

A) Used reserves to increase earnings when reported amounts were too low.
B) Deliberately over stated the allowance for uncollectible and adjusted it downward in future years.
C) Used mark-to-market estimates to inflate earnings in violation of GAAP.
D) Selected which operating assets to "sell" to the SPEs, affecting the gain on transfer and earnings effect.