Scoring: Your score will be based on the number of correct matches. There is no penalty for incorrect or missing matches. Match these terms with their correct definition. Clear All Depletion Situation where an asset is lost or destroyed through theft, acts of nature, or by accident Involuntary disposal The process of allocating the cost of a natural resource to each period in which the resource is used Impairment Cost less residual value Depreciable cost A permanent decline in the future benefit or service potential of an asset