1. It is the adding together of assets, liabilities, equity, income, and expenses that have similar or shared characteristics and are included in the same classification

a. Accrual

b. Return of Capital

c. Materiality

d. Return on Capital

e. Completeness

f. Physical Capital

g. Aggregation

h. Financial Capital

2.Notes to financial statements are prepared in order to have a fair presentation is an application of this enhancing qualitative characteristic

a. Accrual

b. Return of Capital

c. Materiality

d. Return on Capital

e. Completeness

f. Physical Capital

g. Aggregation

h. Financial Capital