a$.$ Any depreciation method that produces higher depreciation expense in the early years than the straight$-$line approach.

b$.$ The process of allocating to expense the cost of an intangible asset.

c$.$ Expenditures that increase the company's investment in plant assets.

d$.$ A depreciation method that applies a constant rate to the declining book value of the asset and produces a decreasing annual depreciation expense over the asset's useful life.

e$.$ A permanent decline in the fair value of an asset.

f$.$ Rights, privileges, and competitive advantages that result from the ownership of longlived assets that do not possess physical substance.

g$.$ A party that has made contractual arrangements to use another party's asset for a period at an agreed price.

h$.$ A party that has agreed contractually to let another party use its asset for a period at an agreed price.

i$.$ Expenditures to maintain the operating efficiency and expected productive life of the asset.

j$.$ Resources that have physical substance, are used in the operations of a business, and are not intended for sale to customers.