QUESTION 25 Which cost component would not be included in the historical cost of a fixed asset on a company's balance sheet? a. Annual maintenance costs b. Shipping charges to the company's office c Invoice cost d. Installation charges to get machine operational QUESTION 26 Which of the following is an example of earnings management not fraud? a. Recognize used gas as an asset instead of an expense b. Recognize revenue when services will be performed in the next fiscal year c. Increase net income temporarily by cutting research and development expense and hurting long-term performance of the company d. Recording the revenue for a two-year service contract when the contract is signed