Which statement is true?

	a.	Management never over-accrue impairments on machinery because it reduces the balance of assets
	b.	The incomplete recording of asset disposals understates the asset balance
	c.	Management may be incentivized to over-recognize impairments on machinery when the company is doing really well to lower the subsequent depreciation expenses
	d.	Management may be incentivized to over-recognize impairments on machinery when the company is doing really well because auditors will be more skeptic over the performance that is too good to be true