Please match the proper letter with its meaning Cost less accumulated depreciation. Tangible resources that are used in operations and are not intended for resale. A. Book value Equal amount of depreciation each period. B. Depreciation Expected cash value of the asset at the end of its useful C. Research and development costs life. D. Straight-line method Process of allocating the cost of equipment over its E. Amortization service life. E Trademark Process of allocating the cost of an intangible asset to expense over its useful life G. Plant assets Examples are franchises and licenses. H. Salvage value Can be identified only with a business as a whole. 1. Goodwill A symbol that identifies a particular enterprise or J. Intangible asset product Must be expensed when incurred