Check my work Listed below are several items and phrases associated with depreciation, depletion, and amortization. Pair each item from List A with the item from List B (by letter) that is most appropriately associated with it. d. 0. List List B 1. Depreciation B. Cost allocation for natural resource 2 Service life b. Accounted for prospectively 3. Depreciable base C When there has been a significant decline in value 4. Activity-based methods The amount of use expected from plant and equipment and finite-life intangible assets 5 Time-based methods Estimates service life in units of output 8. Double-declining balance Cost loss residual value 7 Group method g Cost allocation for plant and equipment 8. Composite method h Does not subtract residual value from cost. 9 Depletion Accounted for in the same way as a change in estimate 10. Amortization Aggregates assets that are similar 11. Change in useful life K Aggregates assets that are physically unified 12. Change in depreciation method Cost allocation for an intangible asset 13. Write-down of not m. Estimates service life in years