Accruals, stock valuation, creating or reducing provisions, capitalizing or expensing costs can best be described as examples of

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Income smoothing refers to the use of accounting techniques to level out net income fluctuations from one period to the next. Accruals, stock valuation, creating or reducing provisions, and deciding whether to capitalize or expense costs can all be used to achieve a more consistent earnings pattern over time.

Accruals, Stock Valuation, Creating or Reducing Provisions, Capitalizing or Expensing