Matching

1.Expenditures that fail to provide benefits to future years.

2Expenditures that benefit multiple periods and are recorded as assets.

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3Amount to be written off over the life of an asset.

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4Amount expected upon disposal of an asset.

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5 Cost less accumulated depreciation.

A.Book value

B.Depreciable base

C.Capital expenditure

D.Residual value

E.Revenue expenditure