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. (Select appropriate terms from the dropdown.)

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