B. Matching (50 points) 1 Expenditure that increases the capacity or efficiency of an asset or extends its useful life 2 Expenditure that merely maintains an asset in its existing condition or restores the asset to good working order 3 A depreciation method that writes off a relatively larger amount of the asset's cost nearer the start of its useful life than does straight-line 4 The cost of a plant asset minus its estimated residual value 5 Excess of the cost of an acquired company over the sum of the market values of its net assets 6 Long-lived tangible assets used in the operation of the business Expected cash value of an asset at the end of its useful life Depreciation method in which an equal amount of depreciation is assigned to each year of an asset's use 9 Depreciation method by which a fixed amount of depreciation is assigned to each measure of the asset's output That portion of a natural resource's cost that is used up in a particular OH period A. Plant assets B. Depletion expense C. Revenue expenditure D. Depreciable cost E. Double-declining balance method F. Capital expenditure G. Straight-line method H. Goodwill 1. Residual value J. Units-of-production method