Tyler Blume's employer, Life in the Math Lane CPAs, has a policy of recognizing revenue in the period in which it records an asset for the related account(s) receivable, as opposed to the period in which the account(s) receivable is collected in cash. This practice is a fine example of:

(a) the accrual method of accounting;

(b) the cash basis method of accounting;

(c) the matching principle;

(d) a going concern issue; or

(e) periodicity.