Match the Terms with the Definitions

Multiple Choice

Match the terms with the definitions.
-The portion of an intangible asset's cost that is recognized as expense.

A) Accelerated Cost Recovery System (ACRS)
B) accelerated depreciation methods
C) amortization
D) trademark
E) cash equivalent price
F) long-term assets
G) copyright
H) cost
I) patent
J) depreciable cost (base)
K) depreciation
L) physical depreciation
M) tangible assets
N) sum-of-the-years'-digits method
O) salvage value
P) property, plant, and equipment