For the situation described below, indicate the principle of accounting that is being violated. Choose from among the following: Separate entity, Consistency, Materiality, Objectivity, Disclosure, Stable dollar, Realisation, and Matching.

David Dexter has a boat, which cost $180, 000.00; the accountants suggest that it should be shown on the balance sheet at the liquidation value, which is $80,000.00 less than its cost.