Match each of the following terms with the appropriate definition:

	1. depletion		7. depreciable cost
	2. useful life		8. amortization
	3. depreciation base		9. activity method
	4. double-declining-balance method		10. declining-balance method
	5. rational		11. systematic
	6. salvage value		12. service life
a.	The allocation of costs as they relate to copyrights, patents, and trademarks.	g.	The allocation of costs related to natural resources.
b.	The costs will relate to the decline in the assets value.	h.	The difference between the original cost of the asset and an estimate of its residual value.
c.	Calculated based upon a formula.	i.	The multiple is often 2.
d.	Can be measured in units, hours, or time.	j.	The amount of time the company expects the asset to be viable.
e.	A constant rate applied to the book value of the asset.	k.	Computed as: