Match the terms below to the IMA’s (2014) definitions:

Avoidability Capacity Divisibility Homogeneity Interchangeability Responsiveness Traceability A. “A characteristic of an input that allows for the input (and its costs) to be eliminated as a result of a decision.”
B. “A characteristic of an input unit that permits it to be identified in its entirety with a specific managerial objective on the basis of verifiable transaction records.”
C. “An attribute of any two or more resources or … outputs that can be substituted … without affecting the costs of the other resources that are required to carry out the activities to which the interchangeable resources are devoted.”
D. “The correlation between a particular managerial objective’s output quantity and the input quantities required to produce that output.”
E. “A characteristic of one or more resources or inputs of similar technology or skill that allow for their costs to be governed by the same set of determinants.”
F. “The potential for a resource to do work.”