Which of the following would give rise to abnormal earnings?

Question

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Abnormal earnings refer to the difference between actual earnings and expected earnings. All the options listed, A, B, and C, are examples of accounting choices that can affect reported earnings and may give rise to abnormal earnings. Accelerated depreciation can result in higher depreciation expense in the early years of an asset's life, which will lower reported profits and taxes. LIFO costing for inventories and cost of goods sold can change the composition of inventory values and the recognition of cost of goods sold, which would affect profits in periods of rising or falling prices. Immediate write-off of research and development expenses would result in lower reported expenses and higher net income, which may not reflect the underlying economic reality of the business's investment in R&D.

Which of the Following Would Give Rise to Abnormal Earnings