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For each item listed below, enter a code letter in the blank space to indicate the usage allocation terminology for the item. Use the following

For each item listed below, enter a code letter in the blank space to indicate the usage allocation terminology for the item. Use the following codes for your answer:

AAmortizationPDepletion

DDepreciation NNone of these

____1. Goodwill____7.Timberlands

____2.Land____8.Franchises (indefinite life)

____3.Buildings____9.Licenses (limited life)

____4.Patents____10.Land Improvements

____5.Copyrights ____11.Oil Deposits

____6.Research and development costs____12.Equipment

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