Consistency involves a determination of whether the company's criteria for distinguishing between capital and revenue expenditures are the same as in the prior year.

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Consistency refers to the accounting practice of using the same accounting principles and methods from period to period within a company, ensuring that financial statements are comparable across periods. This includes maintaining the same criteria for distinguishing between capital and revenue expenditures year over year.

Consistency Involves a Determination of Whether the Company's Criteria for Distinguishing