Identify the accounting assumption, principle or qualitative characteristic that best applies to each of the following situations:

a.	At the height of the financial crisis, there were speculations that Lehman Brothers would not be able to meet its obligations before it eventually filed for bankruptcy on September 15, 2008.
b.	ComfortDelgro, a transportation company, has been using an eight-year lifespan on the roadworthiness of its fleet of buses. Better maintenance and servicing have allowed the company to use its buses for a period of 12 years.
c.	F&N is the parent company of Asia Pacific Breweries and Boncafe Beverages, and wishes to evaluate which subsidiary has performed better.
d.	You are about to report your net income for the year. It looks like a record breaking year, sales are expected to top the $10 million mark for the first time. However, you are uncertain if you have actually delivered the goods ordered by one customer on December 30, 20X6 totaling $500,000.