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 B List A Cost allocation for natural resource. Accounted for prospectively. When there has been a significant decline in value. The amount of use expected from plant and equipment and finite-life intangible assets. Estimates service life in units of output. Cost less residual value. Cost allocation for plant and equipment. Does not subtract residual value from cost. Accounted for in the same way as a change in estimate. Cost allocation for an intangible asset. Estimates service life in years. Activity-based methods Amortization Change in depreciation method Change in useful life