Expenses recognized in the wrong accounting period: What does it mean when a company may delay recording an expense by recording as an asset? Please explain.

Why do companies find it convenient to alter allowance for doubtful accounts to manage earnings?

What is the accounting treatment for discontinued operations? A :    It is reported at its gross amount as an "other revenue or gain" or "other expense or loss".    B :    It is reported as an "other revenue or gain" or "other expense and loss", net of tax.    C :    It only needs to be disclosed in the footnotes of the financial statements.    D :    It may be treated as sales revenue (if it is a gain) and as an operating expense (if it is a loss).

explain your answer and do not plagraized form anywhere