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B. matching principle. A. Cost-benefit constraint b. Predictive value c. Verifiability d. Representational faithfulness Charging off the cost of a wastebasket with an estimated useful life of 10 years as an expense of the period when purchased is an example of the application of the a. consistency characteristic. 2, which of the following relates to both relevance and reliability? A. Cost-benefit constraint b. Predictive value c. Verifiability d. Representational faithfulness Charging off the cost of a wastebasket with an estimated useful life of 10 years as an expense of the period when purchased is an example of the application of the a. consistency characteristic. B. matching principle. C. materiality constraint. D. historical cost principle. Which of the following statements about materiality is not correct? A. An item must make a difference or it need not be disclosed. B. Materiality is a matter of relative size or importance. C. An item is material if its inclusion or o