为什么B不对呢

问题如下：

An analyst has made three observations in his worksheets about a company that he is reviewing. Which of the observations most likely reduces the quality of earnings of the company? The company:

选项：

A.reported for the first time an asset titled “Deferred customer acquisition costs.” B.has reduced its estimate of the expected useful life of computer equipment from 8 years to 5 years. C.entered into long-term leases for its manufacturing equipment instead of purchasing it and recorded the leases as capital leases.

解释：

An asset such as “deferred acquisition costs” could indicate the company is deferring current period expenses to future periods, which is a warning sign and an indication of lower quality earnings.