a. Any depreciation method that produces higher depreciation expense in the early wears than the straight-line approach b. The process of allocating to expense the cost of an intangible asset: c. Expenditures that increase the companys sinvestment in plant assets. d A depreciationmethod that applles a constant rate to the declining bock value of the asset and produces a decreasing annual depreciation oxpense over the asset's useful life. e. Apermanent decline in the fair value of an asset. t. Rights, orivileges, and competitive advantages thut rowit from the ownership of long-lived awsets that do not possess physical substance A party that has made contractual arrangements to use another party's aswet for a period at an agreed price. h. Aparty that has agreed contractually to let another party use its asset for a period at in agreed price. 1. Expenditures to maintain the operating efficiency and expected productwe He of the asset: 1. Resources that have plysical substance, are used in the cperations of a business, and are not intended for sale to customers. K. Adepreciation method in whichuseful life is expressed in terms of the total units of production or use expected from the asset A exclusive right granted by the foderal government allowing the owher to reproduce and yell an artistic or published work. m. Aword. phrase, ingle, or symbol that distinewikhes or ldentifies a particular Enterpeise or product. e. Apermanent decline in the fair value of an asset. f. Rights. privileges, and competitive advantages that result from the ownership of long-lived assets that do not possess physical substance. 8. 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. 1. Expenditures to maintain the operating efficiency and expected productive life of the asset. 1. Resources that have physical substance, are used in the operations of a business, and are not intended for sale to customers. k. Adepreciation method in which useful life is expressed in terms of the total units of production or use expected from the asset. 1. An exclusive right granted by the federal government allowing the owner to reproduce and sell an artistic or published work. m. A word, phrase,jingle, or symbol that distinguishes or identifies a particular enterprise or product. n. An exclusive right issued by the US. Patent Otfice that enables the recipient to manufacture, sell, or otherwise control an invention for a period of 20 years from the date of the grant. a. The value of all favorable attributes that relate to a company that are not attributable to any other specific asset