A cpa owns a large home and she has divided the second floor into two separate units: one used as her personal residence and the other rented out to local college students as an apartment. on the firs

A cpa owns a large home and she has divided the second floor into two separate units: one used as her personal residence and the other rented out to local college students as an apartment. on the first floor, she has her own cpa firm where she meets with and provides accounting services to clients. if she wishes to keep separate records for each of these three activities, the accounting principle or assumption to which she is adhering is?