TY Corp. is a manufacturing firm with a reputation for very aggressive financial management. The company has a very high ROE of 28 percent and a spectacular return on assets of 42 percent. Which of the following is the most likely explanation of these ratios TY Corp. :（）

A. has just started using accelerated depreciation methods. 

B. leases most of its fixed assets. 

C. does not capitalize most of its product development costs.

市场细分的（）（消费者需求差异）是产品的种类、规格和质量的差异。