Match the word or phrase with its description below. a. Any depreciation method that produces higher depreciation expense in the early years than the straight-line approach. b. The process of allocating to expense the cost of an intangible asset. c. Expenditures that increase the company's investment in plant assets. d. A depreciation method that applies a constant rate to the declining book value of the asset and produces a decreasing annual depreciation expense over the asset's useful life. e. A permanent decline in the fair value of an asset. f. Rights, privileges, and competitive advantages that result from the ownership of longlived assets that do not possess physical substance. g. A party that has made contractual arrangements to use another party's asset for a period at an agreed price. h. A party that has agreed contractually to let another party use its asset for a period at an agreed price. i. Expenditures to maintain the operating efficiency and expected productive life of the asset. j. Resources that have physical substance, are used in the operations of a business, and are not intended for sale to customers. k. A depreciation method in which useful life is expressed in terms of the total units of production or use expected from the asset. I. An exclusive right granted by the federal government allowing the owner to reproduce and sell an artistic or published work. m. A word, phrase, jingle, or symbol that distinguishes or identifies a particular enterprise or product. n. An exclusive right issued by the U.S. Patent Office that enables the recipient to manufacture, sell, or otherwise control an invention for a period of 20 years from the date of the grant. o. The value of all favorable attributes that relate to a company that are not attributable to any other specific asset