Match the following terms with the correct definitions:

(a) Depreciation.

(b) Depletion.

(c) Amortization.

(d) Gross profit.

(e) Operating profit.

(f) Net profit.

(g) Equity method.

(h) Cost method.

(i) Single-step format.

(j) Multiple-step format.

(k) Basic earnings per share.

(l) Diluted earnings per share.

(m) Comprehensive income.

(n) Discontinued operations.

Definitions 

(1) Proportionate recognition of investee’s net income for investments in voting stock of other companies.
(2) Presentation of income statement that provides several intermediate profit measures.
(3) All changes in equity during a period except those resulting from investments by owners and distributions to owners.
(4) Allocation of costs of tangible fixed assets.
(5) Difference between sales revenue and expenses associated with generating sales.
(6) Recognition of income from investments in voting stock of other companies to the extent of cash dividend received.
(7) Operations that will not continue in the future because the firm sold a major portion of its business.
(8) Difference between net sales and cost of goods sold.
(9) Allocation of costs of acquiring and developing natural resources.
(10) Earnings per share figure calculated by dividing the average number of common stock shares outstanding into the net earnings available to common stockholders.
(11) Presentation of income statement that groups all revenue items, then deducts all expenses, to arrive at net income.
(12) Earnings per share figure based on the assumption that all potentially dilutive securities have been converted to common stock.
(13) Allocation of costs of intangible assets.
(14) Difference between all revenues and expenses.