Which schemes do not affect the bottom line of the reporting entity, but can have a material impact on certain important financial measures by classifying a transaction improperly, resulting in the transaction appearing on the wrong line of the financial statements?

Question $14$ options:

$1)$

Gross$-$up schemes

$2)$

Sales Incentive schemes

$3)$

Timing schemes

$4)$

Misclassification Schemes