The process of transferring the cost of an asset to an expense account is called all of the following except

allocation

depletion

depreciation

amortization

The name, term, or symbol used to identify a business and its products is called

a trademark

goodwill

a patent

a copyright

Under the allowance method, when a year-end adjustment is made for estimated uncollectible accounts

total assets are unchanged

net income is unchanged

liabilities decrease

total assets decrease