Which of the following is not a generally accepted accounting principle relating to the valuation of assets?

A: The cost principle - in general, assets are valued at cost, rather than at estimated market values.

B: The objectivity principle - accountants prefer to use objective, rather than subjective, information as the basis for accounting information.

C: The safety principle - assets are valued at no more than the value for which they are insured.

D: The going-concern assumption - one reason for valuing assets such as buildings and equipment at cost rather than at their current market values is the assumption that the business will use these assets rather than sell them.