Amortization is:

Select one:

A. The process of allocating to expense the cost of a plant asset to the accounting periods benefiting from its use.

B. The systematic allocation of the cost of an intangible asset to expense over its estimated useful life.

C. The process of allocating the cost of natural resources to periods when they are consumed.

D. An accelerated form of expensing an asset's cost.

E. Also called depletion.