One of the Principles of the Conceptual Framework Is the Matching

Multiple Choice

One of the principles of the conceptual framework is the matching principle.Which of the following is not a good example of that principle?

A) A machine that produces certain goods is amortized over its useful life.The resulting amortization expense is matched with the proceeds from the sale of those goods.
B) The entire two-year insurance premium is expensed in the first year.
C) The write-off an uncollectible receivable in the year that the sale was made.
D) The recognition of revenue for which associated expenses can not yet be determined is delayed until such determination can be made.