The Swap Transactions Used in the Solutions Network Case to Manage

The swap transactions used in the Solutions Network case to manage earnings can best be described as:

A) Going to a swap meet and capitalizing purchases instead of expensing them immediately against swap revenue
B) Recording revenue on software systems transactions in an earlier period than when obligated to buy the same in a later period
C) Using a cookie jar reserve to delay the recording of revenue into a later period
D) Recording as operating revenue on onetime gains from the sale of underperforming assets