Select the assumption, principle, or constraint that most appropriately justifies these procedures and practices. $($Do not use qualitative characteristics.$)$

a$.$ Fair value changes are not recognized in the accounting records.

b$.$ Financial information is presented so that investors will not be misled.

C Intangible assets are amortized over periods benefited.

d$.$ Agricultural companies use fair value for purposes of valuing crops.

e$.$ Each enterprise is kept as a unit distinct from its owner or owners.

f$.$ All significant post$-$balance$-$sheet events are disclosed.

g$.$ Revenue is recorded when the product is delivered.

h$.$ All important aspects of bond indentures are presented in financial statements.

i$.$ Rationale for accrual accounting.

j$.$ The use of consolidated statements is justified.

k$.$ Reporting must be done at defined time intervals.

An allowance for doubtful accounts is established.

m$.$ Goodwill is recorded only at time of purchase.

Presented below are a number of operational guidelines and practices that have developed over time.

Select the assumption, principle, or constraint that most appropriately justifies these procedures and practices. $($Do not use qualitative characteristics.$)$

a$.$ Fair value changes are not recognized in the accounting records.

b$.$ Financial information is presented so that investors will not be misled.

c$.$ Intangible assets are amortized over periods benefited.

d$.$ Agricultural companies use fair value for purposes of valuing crops.

e$.$ Each enterprise is kept as a unit distinct from its owner or owners.

f$.$ All significant post$-$balance$-$sheet events are disclosed.

g$.$ Revenue is recorded when the product is delivered.

h$.$ All important aspects of bond indentures are presented in financial statements.

i$.$ Rationale for accrual accounting.

j$.$ The use of consolidated statements is justified.

k$.$ Reporting must be done at defined time intervals.

I. An allowance for doubtful accounts is established.

m$.$ Goodwill is recorded only at time of purchase.

n$.$ A company charges its sales commission costs to expense.

Measurement principle $($historical cost$)$

Economic entity assumption

Expense recognition and revenue recognition principles

Expenserecognition principle

Full disclosure principle

Measurement $($fair value$)$ principle

Measurement principle $($historical cost$)$

M$$asurement principle, Expense recognition principle

Periodicity assumption

Revenue recognition principle

Revenue recognition principle

Full disclosure principle

Revenue recognition principle

Economic entity assumption $$