Referring to the qualitative characteristics of accounting$$ information, indicate the fundamental characteristic$($relevance or representationally$$ faithful$)$ and its related attribute$($confirmatory value,$$ completeness, materiality,$$ neutrality, or predictive$$ value$)$ for each of the following uses of accounting information.

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Part $1$

Use of Accounting Information

Fundamental Characteristic

Attribute

a$.$

This year's reported earnings per share is $$\mathrm{.}50$ below analysts' forecasts

$$

b$.$

Potential creditors review a company's long$-$term liabilities footnote to determine that entity's ability to assume additional debt.

c$.$

A corporation discloses both favorable and unfavorable tax settlements.

d$.$

A company discloses the write$-$off of an accounts receivable. The receivable due from a major customer accounts for $35\%$ of the company$$s current assets.

e$.$

A financial analyst computes a company's five$-$year average cost of goods sold in order to forecast next year's profit margin.