Which of the Following Is NOT an Aggressive Accounting Practice

Multiple Choice

Which of the following is NOT an aggressive accounting practice?

A) Non-GAAP method of capitalization interest on landfill development costs.
B) Failure to properly accrue for tax and self-insurance expense.
C) Under the accrual method, companies charge warranty costs to operating expense in the year of sale.
D) Refusal to write-off permitting and/or project costs on impaired or abandoned landfills.