Listed below are several terms and phrases associated with property, plant, and equipment and intangible assets. 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.	Property, plant, and equipment	a.	Exclusive right to display a word, a symbol, or an emblem.
	2.	Land improvements	b.	Exclusive right to benefit from a creative work.
	3.	Capitalize	c.	Assets that represent rights.
	4.	Average accumulated expenditures	d.	Costs of establishing parking lots, driveways, and private roads.
	5.	Revenue	e.	Purchase price less fair value of net identifiable assets.
	6.	Nonmonetary exchange	f.	Assets such as land, buildings, and machines.
	7.	Natural resources	g.	Approximation of average amount of debt if all construction funds were borrowed.
	8.	Intangible assets	h.	Account credited when assets are donated to a corporation.
	9.	Copyright	i.	Term meaning to record the cost as an asset.
	10.	Trademark	j.	Basic principle is to value assets acquired using fair value of assets given other than cash.
	11.	Goodwill	k.	Assets such as timber tracks and mineral deposits.