+ Match the term with the definition by placing the letter of the word on the line below. A. Amortization B. Capital Expenditure C. Book Value D. Useful Life E. Depletion F. Depreciation G. Depreciable Cost H. Revenue Expenditures I. Land Improvements J. Salvage Value K. Plant Assets L. Intangible Assets M. Goodwill N. Natural Resources O. Impairment 1. Asset's acquisition costs less its accumulated depreciation (depletion, or amortization). 2. Cost of a plant asset less its salvage value. 3. Expense created by allocating the cost of plant and equipment to periods in which they are used. 4. Assets that increase the benefits of land, have a limited useful life, and are depreciated. 5. Process of allocating the cost of an intangible asset to expense over its estimated useful life. 6. Estimated of amount to be received at the end of an asset's useful life. 7. Process of allocating the cost of natural resources to periods when they are consumed and sold. 8. Permanent diminishment of an asset's value. 9. Tangible long-lived assets used to produce or sell products and services. 10. Long-term assets (resources) used to produce or sell products or services; usually lack physical form and have uncertain benefits.