A. The process of allocating an intangible asset's acquisition cost to expense over its useful life B. The amount of a PP&E asset's acquisition cost that will be depreciated over the asset's useful life C. The total amount of depreciation expense that has been recorded to-date for a PP&E asset D. The book value of a fully-depreciated PP&E asset E. An asset whose value derives from rights and privileges rather than physical existence F. The capitalized acquisition cost of an asset Match the term on the left to the appropriate description on the right. Historical cost Depreciable cost Salvage value Accumulated depreciation V Intangible asset V Amortization