18. The matching rule relates to credit losses by stating that Uncollectible Accounts Expense should be recorded a. in the period of the loss. b. c. d. for an exact amount. in the same period as allowed for tax purposes. in the period of the sale. 19. Which of the following assets is not subject to depreciation, depletion, or amortization? a. b. c. d. Land improvements, such as parking lots and fences Gas fields Land Patents 20. The unexpired cost of a plant asset is referred to as its a. depreciable cost b. carrying value. c. accumulated depreciation. d. original cost