Which of the following is accrual earning management and which one is real earning management??????????????

Increase production to spread fixed overhead costs over more inventory units, increasing the amount of overhead that is capitalized as part of the cost of the inventory on hand at 12/31, and reducing the amount of overhead that is included in COGS for the current period.

Reschedule routine year-end maintenance usually performed by 12/31 to January 2017.

Classify repair expenses for non-production machinery as additions/replacements that should be capitalized.

Temporarily loosen the credit approval process to allow orders from "marginal" customers, without increasing bad debt expense and the allowance for doubtful accounts.

Reduce the bad debt expense percent toward the lower end of the estimated tolerable range of 1 percent to 4 percent of sales. Cookie jar reverse

The effect is to record more expense in the current fiscal period than that would be recorded if lower estimate had been selected. Recording more expense in the current fiscal period may make it possible to record less in a future fiscal period. Accrual accounting GAAP bases that management must estimate and record obligation that will paid in the future as a result of event or transaction at the time of estimation.

Extend depreciable lives for certain pieces of equipment.

Cut Advertising and/or R&D spending in the last two months of the fiscal year