In a recent annual report, Allen Inc. reported the following in one of its disclosure notes: "Warranty Expense: The Company provides currently for the estimated cost for product warrantielat the time the related revenue is recognized." This note exemplifies Allen's use of:

Management has decided to change the estimated useful life of a machinery but fails to disclose this change in the financial statements. This violation of GAAP can cause the information to be misleading because it lacks:

Multiple Choice

Consistency.

Timeliness.

Neutrality.

Completeness.