An expert witness uses regression/correlation analysis to evaluate the operating expenses of a client charged in an antitrust case. The results that are found do not match the expectations of the expert and the accounting professionals at the firm. A logical explanation for this might be:

A) The company allocates some costs to operating expenses in an arbitrary way

B) Some expenses for marketing services are transferred to the division's operating expenses on an annual basis

C) The company's accounting policies call for charging depreciation to business units only once a year

D) All of the situations above might cause costs to "behave" in a fashion that was not expected by the expert or accounting professionals of the company

E) None of the above