Reasons Why Companies Might Accelerate Cash Collections Include the Following

Reasons why companies might accelerate cash collections include the following except:

A) The company may have an immediate need for cash but be short of it.
B) Generally accepted accounting principles permit "off-balance sheet" treatment of factored receivables and collateralized borrowings,thus enabling management to "window dress" the company's financial position.
C) There may be an imbalance between the credit terms of the company's suppliers and the time required to collect customer receivables.
D) Competitive conditions require credit sales but the company is unwilling to bear the cost of processing and collecting receivables.