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.