Eamings management through strategic matching is best exemplified by changing the useful life of a depreciable asset. timing transactions such that large one-time gains and losses occur in the same quarter. changing the interest rate used in accounting for leases without describing the change in the notes to the financial statements. capitalizing as assets expenditures that have no future economic benefit. Deferring the recognition of revenue for which the earnings process is complete is an example of "big bath" accounting. a "cookie jar" reserve. a change in an accounting estimate. strategic matching