How Can You Tell If a Company Is Taking Big

How can you tell if a company is taking big bath charges this year?

A) Compare this year's accounts receivable with last year's.If this year's accounts receivable are much bigger,there must have been many charges.
B) Compare this year's income statement with several previous years',looking for unusual expenses or write-offs.
C) Compare this year's cash flow from operating activities with several previous years'.If this year's cash flow from operating activities is much smaller,there must have been many charges.
D) Look for a note titled "Big Bath Charges" in the annual report.