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

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

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

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.

The most aggressive debt maturity strategy is maturity matching.

The most conservative debt maturity strategy is maturity matching.