Identify which qualitative characteristic of accounting information is best described in each item below. (Do not use relevance and reliability.)

(a) The annual reports of Best Buy Co. are audited by certified public accountants.

(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.