单选题 Which of the following statements regarding capitalizing versus expensing costs is least accurate? A. Total cash flow is higher with capitalization than expensing. B. Capitalization results in higher profitability initially. C. Expensing results in higher income variability than capitalization.

【正确答案】 A

【答案解析】Total cash flow is higher with capitalization than expensing is least accurate because total cash flow would be the same under both methods, not considering tax implications.