Match the items Expected cash value of the asset at the end of its useful life An accelerated depreciation method used for financial statement purposes 1. Capital assets Small expenditures which primarily benefit the current period 2. Units-of-production method An accelerated depreciation method used for income tax purposes 3. Depreciation 4. Declining-balance method Estimated useful life is expressed in terms of expected use 5. Net Book Value expected use 6. Operating expenditures Cost less accumulated depreciation 7. Residual value Results in an equal amount of depreciation each period 8. Capital expenditures 9. Straight-line method Long-lived resources that are used in operations and are not intended for resale 10. Capital cost allowance Process of allocating the cost of a depreciable asset over its useful life Material expenditures which increase an asset's operating efficiency, productive capacity, or useful life