In considering interim financial reporting, how does current U.S. GAAP require that such reporting be viewed? As

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In considering interim financial reporting, how does current U.S. GAAP require that such reporting be viewed?
As reporting for an integral part of an annual period.
As a special type of reporting that need not follow generally accepted accounting principles.
As useful only if activity is evenly spread throughout the year making estimates unnecessary.
As reporting for a basic accounting period.