Match the Terms with the Definitions

Multiple Choice

Match the terms with the definitions.
-Depreciation methods that provide for a higher depreciation charge in the first year of an asset's life and gradually decreasing charges in subsequent years.

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