Exercise 11-37 Concepts; terminology [LO11-1, 11-2, 11-3, 11-4, 11-5, 11-6, 11-8] Listed below are several items and phrases associated with depreciation, depletion, and amortization. Pair each item fr the item from List B (by letter) that is most appropriately associated with it. List A List B a. Cost allocation for natural resource b. Accounted for prospectively C. 1 when there has been a significant decline in value d. The amount of use expected from plant and equipment and finite-life intangible assets e. Estimates service life in units of output Depreciation 2. Service life 3. Depreciable base 4. Activity-based methods 5. Time-based methods 6. Double-declining balance 7. Group method 8. Composite method 9. Depletion 10. Amortization 11. Change in useful life 12 Change in depreciation method 13. Write-down of asset f Cost less residual value. g. Cost allocation for plant and equipment Does not subtract residual value from cost i Accounted for in the same way as a change in estimate. j Aggregates assets that are similar k. Aggregates assets that are physically unified Cost allocation for an intangible asset m. Estimates service life in years