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[单选题]

An analyst has made three observations in his worksheets about a company that he is reviewing. Which of the observations most likely reduces the quality of earnings of the company? The company:

A.Reported for the first time an asset titled "Deferred customer acquisition costs."

B.has reduced its estimate of the expected useful life of computer equipment from 8 years to 5 years.

C.Entered into long-term leases for its manufacturing equipment instead of purchasing it and recorded the leases as capital leases.

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