1.	Long-lived assets:	Long-lived assets
2.	Depreciation:	Depreciation
3.	Carrying amount:	Carrying amount
4.	Residual value:	Residual value
5.	Straight-line method:	Straight-line method
6.	Units-of-production method:	Units-of-production method
7.	Diminishing-balance method:	Diminishing-balance method
8.	Operating expenditures:	Operating expenditures
9.	Capital expenditures:	Capital expenditures
10.	Capital cost allowance:	Capital cost allowance

Column B

a. Estimated useful life is expressed in terms of expected use

b. Expected cash value of the asset at the end of its useful life

c. Process of allocating the cost of a depreciable asset over its useful life

d. An accelerated depreciation method used for income tax purposes

e. Long-lived resources that are used in operations and are not intended for resale

f. Material expenditures which increase an asset's operating efficiency, productive capacity, or useful life

g. Results in an equal amount of depreciation each period

h. Small expenditures which primarily benefit the current period

i. Cost less accumulated depreciation

j. An accelerated depreciation method used for financial statement purposes