Indicate the accounting concepts, principles, or constraints that underlie each of the following independent situations: accounting entity concept, going concern concept, cost-benefit constraint, expense recognition (matching principle), materiality constraint, revenue recognition principle, full disclosure principle, cost principle.

a. General Motors reports in its annual report to stockholders that revenues from automotive sales "are recorded by the company when products are shipped to dealers."

b. The annual financial report of Fiat Chrysler Corporation and subsidiaries includes the financial data of its significant subsidiaries, including Chrysler Financial Corporation (which provides financing for dealers and customers), Chrysler Technologies Corporation (which manufactures high-technology electronic products), and Pentastar Transportation Group, Inc. (which includes Thrifty Rent-A-Car System, Inc., and Dollar Rent A Car Systems, Inc.).

c. A company purchased a parcel of land several years ago for \(\$ 70,000\). The land's estimated current market value is \(\$ 80,000\). The Land account balance is not increased but remains at \(\$ 70,000\).

d. A company has a calendar-year fiscal year-end. On January 8, 2019, a tornado destroyed its largest warehouse, causing a \(\$ 2,000,000\) loss. This information is reported in a footnote to the 2018 financial statements.