Select from the option list provided the term that best matches each concept below. Each choice may be used once, more than once, or not at all.

Concept	Answer
1. The residual interest in assets
2. The accounting process for reducing an amount by periodic payments or write-downs
3. The change in equity during a period from transactions and other events and circumstances from nonowner sources
4. The use of assets or incurrence of liabilities by an entitys ongoing major or central operations
5. The assignment of an amount according to a plan or formula
6. The accounting process for cash prepayments received or paid
7. The decreases in equity resulting from transfers by the entity to owners

Answer Options :

A. Liabilities

B. Revenues

C. Gains

D. Realization

E. Assets

F. losses

G. Accrual

H. Financial statement

I. Recognition

J. Deferral

K. Amortization

L. Earnings

M. Comprehensive income

N. Dividends

O. Capital contributions

P. Equity

Q. Expenses