The controller of Steam Straighteners has just finished a draft of the company's year-end financial statements. He is reviewing them with the company's president, Bill Bates, who is not happy with the net income because it is short of analysts' expectations and he is afraid the company stock price will fall dramatically. He wants the controller to "cook the books" by "unexpensing" some of the company's inventory. If the controller makes this adjustment, which of the following will occur?