Match the items below by entering the appropriate code letter in the space provided. A. Gain on disposal B. Loss on disposal C. Trademark D. Research costs E. Useful life F. Development costs G. Goodwill H. Amortization 1. Process of allocating the cost of an intangible asset to expense over its useful life 2. Recorded when book value of asset is smaller than the proceeds received from sale 3. Estimate of the expected productive life of an asset 4. Incurred after technological feasibility has been achieved and are capitalized and reported on the statement of financial position as an intangible asset 5. Can be identified only with a business as a whole 6. Symbol that identifies a particular enterprise or product 7. Recorded when book value of asset is greater than the proceeds received from sale 8. Must be expensed when incurred