Match the following terms with their definitions. 1. Result of Tax Reform Act of 1986 2. Depreciation that has been built up 3. Cost minus accumulated depreciation 4. Residual value not deducted in calculation 5. An allocation of the cost of an asset 6. 7. 8. A table showing depreciation allocation Estimated value after AFIC depreciation taken Even amount of depreciation expense each year 9. 1 divided by number of years of expected life 10. Salvage value 11. Depreciation based on usage 12. Estimated life of asset words: Accumulated depreciation Book value Depreciation schedule Declining-balance method Units-of-production method Straight-line method Trade-in Residual value MACRS D. Depreciation Straight-line rate 2. Useful life