$16$

Listed below are several terms and phrases associated with property, plant, and equipment and intangible assets. Pair each description with the term that is most appropriately associated with it$.$

Note: Select appropriate terms from the dropdown.

$4\mathrm{.}16$

points

$\backslash$table$[[$Descriptions$,$Terms$],[1.$ Exclusive right to display a word, a symbol, or an emblem.,Copyright$],[2.$ Exclusive right to benefit from a creative work.,Intangible assets$],[3.$ Assets that represent rights.,Capitalize$],[4.$ Costs of establishing parking lots, driveways, and private roads.,Nonmonetary exchange$],[5.$ Purchase price less fair value of net identifiable assets.,Property, plant, and equipment$],[6.$ Assets such as land, buildings, and machinery.,Revenue$],[7.$ Approximation of average amount of debt if all construction funds were borrowed.,Average accumulated expenditures$],[8.$ Account credited when assets are donated to a corporation.,Trademark$],[9.$ Term meaning to record the cost as an asset.,Natural resources$],[10.$ Basic principle is to value assets acquired using fair value of assets given other than cash.,Goodwill$],[11.$ Assets such as timber tracks and mineral deposits.,Land improvements$]]$