Indicate the accounting concept or principle that applies to the following situations. Choose among comparability, materiality, reliability, revenue, and time-period.

a. Although Ikeda Company could increase its reported income by changing depreciation methods, Ikeda management has decided not to make the change.

b. Uncle Dan's Barbecue was recently sued for \(\$ 200,000\), but the plaintiff has indicated a willingness to settle for less than that amount. Uncle Dan's hopes to settle for \(\$ 50,000\), but its attorneys believe the settlement will be between \(\$ 90,000\) and \(\$ 100,000\). Uncle Dan's auditor reports the settlement as a real liability on the balance sheet. The only remaining issue is whether to report the liability at \(\$ 50,000\) or at \(\$ 95,000\).

c. Econo Leasing Company is considering publishing quarterly financial statements to provide more current information about its affairs.

d. Corbin, Inc., is negotiating the sale of \(\$ 500,000\) of inventory. Corbin has been in financial difficulty and desperately needs to report this sale on its income statement of the current year. At December 31, the end of the company's accounting year, the sale has not been closed.

e. Lancer Distributors expenses the cost of plant assets that cost less than \(\$ 300\).