Dr. Tyler created a modified version of a wheelchair that adjusts to an individual's height. However, due to the aluminum prices, he will not be able to have them manufactured until next year. He was planning on utilizing the wheelchairs with his physical therapy patients. This will have an impact on the company and will be after the accounting period. This is an example of which type of generally accepted accounting principles? a. Full Disclosure b. Consistency c. Matching d. Materiality