I 10 2. (3 words) States that the company will continue in operation for the foreseeable future. 5. (2 words) Assets that consist of standing timber and underground deposits of oil, gas, and minerals. 8. (3 words) Costs incurred to increase the operating efficiency, productive capacity, or useful life of a plant asset. 9. (2 words) Tangible resources that are used in the operations of the business and are not intended for sale to customers. 10. (2 words) Expenditures that are immediately charged against revenues as an expense. Down 1. (2 words) Expenditures to maintain the operating efficiency and productive life of the unit. 3. (2 words) Expenditures that increase the company's investment in productive facilities. 4. Exclusive grant from the federal government that allows the owner to reproduce and sell an artistic or published work 6. (2 words) A measure of how efficiently a company uses its assets to generate sales; calculated as net sales divided by average total assets. 7. (2 words) An estimate of the e