C is corrent because sales commissions are recognized as an expense on the basis of a presumed direct association with the related sales revenue (SFAC 5).
A is incorrect because allocation of insurance cost is an example of the systematic and rational allocation expense recognition principle.
B is incorrect because officers’ salaries is an example of the immediate recognition expense recognition principle.
D is incorrect because depreciation of fixed assets is an example of the systematic and rational allocation expense recognition principle.
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