Identify which qualitative characteristic of information is best described in each item below. (Do not use relevance and reliability.)
(a) Certified public accountants audit the annual reports of Best Buy Co.
(b) Black & Decker and Cannondale Corporation both use the FIFO cost flow assumption.
(c) Starbucks Corporation has used straight-line depreciation since it began operations.
(d) Motorola issues its quarterly reports immediately after each quarter ends