Listed below are ten terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the correct term. TERM DEFINITION

______1. Amortization A. The basic principle is to value assets acquired using fair value of consideration given.

______2. Technological feasibility B. The allocation of cost for intangible assets. __

____3. Copyright C. Point in time to begin capitalization of software development costs. __

____4. Land improvements D. Exclusive right of protection given to the creator of a published work. __

____5. Asset retirement obligations E. Property, plant, and equipment and intangible assets. __

____6. Fixed asset turnover ratio F. Expensed in the period incurred. ____

__7. Non-monetary exchange G. The redemption of a bond issue gradually over its mandatory term. ___

___8. Sinking Fund. H. Measured at fair value and recognized as a liability. __

____9. Research & Development Costs I. Includes parking lots, fences and driveways, lighting and sprinkler systems. __

___10. Long-Term Revenue Producing Assets J. A measurement of efficiency in using depreciable assets.