Consider the following statement in an internal meeting at a company:

Currently, our company is recording the annual depreciation expense for machine and equipment based on a useful life of 10 years, because we will have to replace them after 10 years' use approximately based on past experience However, this is just a matter of calculation, actually, we could immediately improve our reported profits by replacing it with a longer period, say, 15 or even 20 years This could be done easily...

Question

Which ethical issue is mostly concerned in the statement above?

Select one:

A.

Due care

B.

Professional competence

C.

Integrity

D.

Confidentiality