You are involved in the due diligence phase of a deal to expand your firm's market share through the acquisition of a smaller competitor. Which of the following are common tactics used to overstate the value of an acquisition in the eyes of a purchaser?

Select one:

a.Higher capital expenditures just prior to the sale

b.Increased sales at the expense of customer satisfaction

c.Moving extraordinary items to a recurring category on the P&L

d.Moving head count on paper from profit centers to cost centers