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