A company has a debt covenant in place that limits the amount it can borrow to 50% of its tangible assets. If the company's actual value for that ratio is approaching violation of this debt covenant, consistent with PAT, management would try to relax the constraint by:

switching from straight-line depreciation to reducing balance method.

increasing allowance for doubtful debts from 5% to 10%.

increasing provision for warranty expenses.

revaluing assets upwards.