Listed below are several items and phrases associated with depreciation, depletion, and amortization. Pair each item from List A with the item from List B (by letter) that is most appropriately associated withit.

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List A List B a. Cost allocation for natural resource b. Accounted for prospectively c. When there has been a significant decline in value d. The amount of use expected from plant and equipment -1 Depreciation 2. Service life 3. Depreciable base 4. Activity-based methods and finite-life intangible assets 5. Time-based methods e. Estimates service life in units of output 6. Double-denng f Cost less residual value balance 7. Group method 8. Composite method h. Does not subtract residual value from cost. 9. Depletion 10.Amortization 11. Change in useful life k. Aggregates assets that are physically unified. 12.Change in g. Cost allocation for plant and equipment. i. Accounted for in the same way as a change in estimate j. Aggregates assets that are similar. . Cost allocation for an intangible asset. depreciation method 13.Write-down of asset m. Estimates service life in years