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pts Match the following terms with the appropriate definitions/examples. Not every answer is used. Capitalize Estimated amount to [Choose Impairment The expected service life of an asset to the present owner. Residual Value For intangible assets, this is the systematic and rational allocation of the cost of an intangible asset over its use Occurs when the cash to be generated by an asset is estimated to be less than the carrying value of that set Estimated amount to be recovered, less disposal costs, at the end of the company's estimated useful life of an a To record a cost as an asset, rather than an expense. A right to exclude others from making, using, selling, or importing an invention Useful Life Amortization Choose