Which is NOT an example of an unethical process used to inflate profits?

A) billing customers for services that were not provided
B) falsifying the qualification of applicants for loans or mortgages they are not be able to repay
C) marketing securities with inflated quality ratings
D) performing less maintenance of equipment, despite the increased risk of costly breakdowns or accidents in the future

Performing less maintenance of equipment, despite the increased risk of costly breakdowns or accidents in the future, is not inherently an unethical process to inflate profits. It is a cost-saving measure that might increase profits but does not involve deceit or falsification. Choices A, B, and C involve unethical practices such as billing for unprovided services, falsifying qualifications, and marketing securities with inflated ratings, which are direct attempts to deceive or mislead stakeholders.