Match the following terms with their definitions. 1. 2. 3. 4. Accumulated depreciation Book value 5. 6. Result of Tax Reform Act of 1986 Depreciation that has been built up Cost minus accumulated depreciation Residual value not deducted in calculation An allocation of the cost of an asset A table showing depreciation allocation Estimated value at the end of asset's useful life Even amount of depreciation expense each year 1 divided by number of years of expected life Salvage value Depreciation based on usage Estimated life of asset 7. Declining-balance method Depreciation 8. 9. 10 11. 12