Which of the following statements concerning the debt maturity decision is most correct?

A	Permanent assets are defined as those assets that cannot be moved, such as land and buildings.

B	Temporary assets are defined as those assets that can be moved, such as mobile X-ray machines.

C	The debt maturity decision should be based on the financial concept of permanent and temporary assets rather than the accounting concept of short-term and long-term assets.

D	The most aggressive debt maturity strategy is maturity matching.

E	The most conservative debt maturity strategy is maturity matching.