Which method is NOT used to conceal liabilities and expenses on financial statements?

Channel stuffing is a sales tactic where a company inflates its sales figures by sending more products to distributors than they can sell in a given period. This method is primarily focused on revenue manipulation rather than concealing liabilities or expenses. The tactic aims to create a misleading perception of sales performance, rather than directly impacting how liabilities or expenses are reported on financial statements.

In contrast, the other options are methods that directly relate to manipulating liabilities and expenses. Capitalizing expenses involves recording certain expenditures as long-term assets rather than as immediate expenses, which can mislead users about the company's financial health. Failing to disclose warranty costs means that a company does not account for potential future obligations, thus presenting a more favorable view of current liabilities. Omitting liabilities or expenses entirely manipulates the financial statements to reflect a more robust financial position than is true. Each of these methods can distort the financial statements by portraying an inaccurate picture of the company's financial obligations.