2 Which one of the following actions undertaken by a technology company's management will adversely impact the quality of its earnings? Basic Calculator Time Value Tables A Estimating a low rate of return on the company's pension plan assets. B. Recording sales of software prior to installation and acceptance by customers. 5 10 C. Immediately expensing product research and development costs. 12 D. Using conservative estimates for the useful life of the company's equipment. 13