Listed below are several terms and phases associated with the FASB's conceptual framework. Pair each item from List A with the item from List B that is most appropriately associated with it.

1. Predictable value

2. Relevance

3. Timeliness

4. Distributions to owners

5. Confirmatory value

6. Understandability

7. Gain

8. Faithful representation

9. Comprehensive income

10. Materiality

11. Comparability

12. Neutrality

13. Recognition

14. Consistency

15. Cost effectiveness

16. Verifiability