Match each term with its definition. Benchmarking A. Standards setting body before the Financial Accounting Standards Board Extraordinary items B. Unusual in nature & infrequent in occurrence Earnings manipulation by classification C.A contract requiring recording an asset and liability on the balance sheet Capital lease D. Creditors & equity investors Research & development cost E. Use of industry averages or rules of thumb Bounded rationality F. Individuals have limited knowledge and limited ability to process Quarterly report issued to SEC information G. A junk bond rating by Moody's Accounting Principles Board H. Federal bankru ptcy proceeding to attempt reorganization E(Ri) RfB[E(Rm) - Rf A type of integrated analysis using interrelated ratios Users of financial information J.Recording a gain or loss as a nonrecurring item rather than part of continuing operations Chapter 11 K. Du Pont Model Attempt to influence accounting income for some purpose such as income smoothing Earnings management L. 10-Q Basic Earnings Per Share M.Capital asset pricing model Caa N Expensed according to SFAS 2 O. Earnings available to common stockholders divided by weighted average number of shares of common stock outstanding