Intangible Plant Assets Debt Financing Depreciation Amortization Equity Financing Estimated Liabilities Income Statement Cash Flow Statement Tangible Plant Assets Each of the following statements may describe one of the accounting terms above. In the space provided, match the statement below with the accounting term described above. Financing business operations with money from creditors a Debt Financing b Intangible plant assets Long-term assets having no physical substance. C. Amortization dEstimated liabilities The allocation of the cost of an intangible plant asset to expense in the periods in which services are received from the asset. Cash Flow Statement A value for an obligation that is certain to happen but for which the value is uncertain, such as a warranty obligation. The financial statement that helps in business management for the purpose of meeting operating expenses when they come due