Matching

- A.	Expenditures that fail to provide benefits to future years.
- B.	Expenditures that benefit multiple periods and are recorded as assets.
- C.	Amount to be written off over the life of an asset.
- D.	Amount expected upon disposal of an asset.
- E.	Cost less accumulated depreciation.

A.	Revenue expenditure
B.	Book value
C.	Capital expenditure
D.	Depreciable base
E.	Residual value