Which of the following statements about capitalizing and expensing costs is least accurate（）
A. Companies that capitalize costs will have lower debt-to-asset and debt-to-equity ratios than expensing companies.
B. Companies that expense costs will show the same total cash flows as the capitalizing firm but show higher early year profitability.
C. Companies that capitalize costs and depreciate them over time will show smoother reported income than expensing companies.
