What accounting constraints are illustrated by the items below?

(a) Greco’s Farms, Inc. reports agricultural crops on its balance sheet at fair value.

(b) Rafael Corporation does not accrue a contingent lawsuit gain of $650,000.

(c) Willis Company does not disclose any information in the notes to the financial statements unless the value of the information to financial statement users exceeds the expense of gathering it.

(d) Favre Corporation expenses the cost of wastebaskets in the year they are acquired.