Exercise 11-38 (Static) 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 from List A with the item from List B (by letter) that is most appropriately associated with it. List A List B 1. Depreciation a 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 d. The amount of use expected from plant and equipment and finite-life intangible assets 5. Time-based methods i e 6 Double-declining balance Estimates service life in units of output Cost less residual value. 7 Group method 8 Composite method 9. Cost allocation for plant and equipment h. Does not subtract residual value from cost 9. Depletion 10. Amortization 11 Change in useful life 12 Change in depreciation method 13 Write-down of asset Accounted for in the same way as Aggregates assets that are similar. a change in estimate kAggregates assets that are physically unified L Cost allocation for an intangible asset m Estimates service life in years