Step 1: Analyze Assertion (A):
The kidneys are positioned behind the peritoneum (the membrane lining the abdominal cavity). Organs located in this position are termed retroperitoneal ("retro" = behind). Thus, Assertion (A) is true.
Step 2: Analyze Reason (R):
Because the kidneys lie against the posterior body wall, the peritoneum covers only their anterior (ventral) surface. They are not completely enclosed by the peritoneum. This specific anatomical arrangement—being covered only on the ventral side—is the \definition and reason for the term "retroperitoneal". Thus, Reason (R) is true and correctly explains why they are called retroperitoneal.
Step 3: Final Answer:
Both statements are true, and R explains A.