This method of cost allocation is used to match the cost of a tangible asset with the period of time over which it generates benefits for the firm and results in a constant, or equal, cost allocation over each year of the asset's productive life.

Select the term that corresponds to each of the given descriptions.

Annual Report

Balance sheet

Earning per share

Income statement

Liquidity

Operating cash flows

Statement of cash flows

Statement of retained earnings

Straight-line depreciation