Match the following statements to the appropriate terms.

1.		Process of allocating the cost of a depreciable asset to expense over its useful life.	Gain on disposal, Loss on disposal, Trademark, Natural resources, Goodwill, Depreciation, Intangible assets, Research costs
2.		Occurs if proceeds of disposal exceed the carrying amount.	Gain on disposal, Loss on disposal, Trademark, Natural resources, Goodwill, Depreciation, Intangible assets, Research costs
3.		When carrying amount of asset is greater than the proceeds received from its sale.	Gain on disposal, Loss on disposal, Trademark, Natural resources, Goodwill, Depreciation, Intangible assets, Research costs
4.		Long-lived assets replaceable only by an act of nature.	Gain on disposal, Loss on disposal, Trademark, Natural resources, Goodwill, Depreciation, Intangible assets, Research costs
5.		Can be identified only with a business as a whole.	Gain on disposal, Loss on disposal, Trademark, Natural resources, Goodwill, Depreciation, Intangible assets, Research costs
6.		Examples are franchises and licences.	Gain on disposal, Loss on disposal, Trademark, Natural resources, Goodwill, Depreciation, Intangible assets, Research costs
7.		A symbol that identifies a particular company or product.	Gain on disposal, Loss on disposal, Trademark, Natural resources, Goodwill, Depreciation, Intangible assets, Research costs
8.		Must be expensed when incurred.