Dr. Kilior has been practicing as a physician in the medical field for twenty years. He has a successful urgent care facility. However, his practice has outstanding liabilities of $50,000 for medical equipment, supplies, and office furniture. Dr. Kilior plans to retire next year. As the financial records are prepared for the year of retirement, the assets and liabilities will be carried on the financial records at full value. This is an example of which generally accepted accounting principle? a. Matching b. Materiality c. Going concern concept d. Consistency