Jonas was interested in a building for his business that was up for sale with a hefty price tag of $535,000. Researching the building's history, it appears that the owner had purchased the building two years ago for $335,000. Because of the rising cost of labor and housing shortage, the value of the building has increased since its purchase. After negotiation, Jonas was able to get the sale price down to $525,000, which he paid for in cash. What accounting assumption or principle would dictate how Jonas would record the building?