Qualitative Characteristics

Quantum AI, a tech startup, is developing a revolutionary algorithm. The directors want to capitalize $2 million of research costs as an intangible asset to make the statement of financial position look stronger. Which fundamental qualitative characteristic of financial information would be breached if they do this?

AgriGrow, a large agricultural firm, recently changed its method of depreciating tractors from the straight-line method to the reducing balance method to better reflect the pattern of consumption of the tractors' economic benefits. Which qualitative characteristic is primarily supported by ensuring this change is properly disclosed in the notes to the financial statements?