1. What are the accounting rules for determining whether to expense certain costs against revenue versus capitalizing and depreciating the costs? How do the different treatments affect earnings? Explain the reasons for capitalizing line costs in WorldCom. Why did Cooper believe the treatment did not conform to US GAAP? 2. Analyze Cooper and the internal auditors' professional judgment. How do their actions relate to Rest's four stages of moral development? 3- How can the fraud triangle be applied to explain WorldCom's fraud