All of the following statements are correct concerning the relationship

between revenue recognition and related expense recognition except:

delaying the recording of depreciation expense on machines not yet

placed into service $($waiting for installation$)$ in the production of a

company's products.

recognizing the value of vacation time earned by employees when it is

earned, not when vacation is taken.

estimating and recognizing bad debt expense each period.

recognizing the marketing expense associated with a product as the

product is sold.