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Match the definitions and the items. 12345 Plant , Property, and Equipment 12345 Units-of-Activity 12345 Book Value 12345 Salvage Value 12345 Depreciation 1 . Cost

Match the definitions and the items.

12345

Plant , Property, and Equipment

12345

Units-of-Activity

12345

Book Value

12345

Salvage Value

12345

Depreciation

1.

Cost less accumulated depreciation.

2.

Rational allocation of the cost of an asset over its useful life.

3.

Service life is expressed in terms of units of production or expected use, such as miles, hours, or units.

4.

Expected value of the asset at the end of its useful life to the company.

5.

Tangible resources that are expected to be used in operations and are not for resale.

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