Which of the following is the most accurate?

A. The matching rule provides single entity treatment for the timing, character, and source of items from intercompany transactions.

B. The matching rule provides double entity treatment for the timing, character, and source of items from intercompany transactions.

C. The Matching rule provides single entity treatment for the timing, character, and source of items from intracompay transcations.

D. The matching rule provides double entity treatment for the timing, character, and source of items from intracompany transactions.