The following is from the Notes to the Financial Statements for Easy A Company and Bright B Corporation.

	Easy A Company	Bright B Corporation
Goodwill	The company amortizes goodwill over 20 years.	The company amortizes goodwill over 5 years.
Property, Plant, & Equipment	The company uses a straight- line depreciation method over the economic lives of the assets, which range from 5 to 20 years for buildings.	The company uses an accelerated depreciation method over the economic lives of the assets, which range from 5 to 20 years for buildings.
Accounts Receivable	The company uses a bad debt allowance of 2% of accounts receivable.	The company uses a bad debt allowance of 5% of accounts receivable.

Determine which company has the higher quality of earnings by discussing each of then three notes.