ANF Corporation's Company Procedures Manual Is Available to All Employees

ANF Corporation's company procedures manual is available to all employees on the corporate network, while RSP Corporation distributes a hard copy of its company procedures manual to all new employees.Which of the following statements is most true?

A) Because the procedures manual would be reported as an asset on the balance sheet, RSP is doing a better job safeguarding its assets.
B) Because the procedures manual would be reported as an asset on the balance sheet, ANF is doing a better job safeguarding its assets.
C) ANF employees are more likely to comply with management directives than RSP employees.
D) The method of distributing the procedures manual is unlikely to be related to ensuring financial statement reliability.