Match the items below by entering the appropriate code letter in the space provided. Plant assets Book value Salvage value Straight-line method Units-of-activity method Double-declining-balance method MACRS Revenue expenditures Capital expenditures 1. Small expenditures which primarily benefit the current period. 2. Cost less accumulated depreciation. 3. An accelerated depreciation method used for financial statement purposes. 4. Tangible resources that are used in operations and are not intended for resale. 5. Equal amount of depreciation each period. 6. Expected cash value of the asset at the end of its useful life. 7. Process of allocating the cost of equipment over its service life. 8. Material expenditures that increase an asset's operating efficiency, productive capacity, or useful li 9. An accelerated depreciation method used for tax purposes. 10. Useful life is expressed in terms of units of production or expected use.

1. Small expenditures which primarily benefit the current period. REVENUE EXPENDITURES

2. Cost less accumulated depreciation. BOOK VALUE

3. An accelerated depreciation method used for financial statement purposes. DOUBLE DECLINING BALANCE METHOD

4. Tangible resources that are used in operations and are not intended for resale. PLANT ASSETS

5. Equal amount of depreciation each period. STRAIGHT LINE METHOD

6. Expected cash value of the asset at the end of its useful life. SALVAGE VALUE

7. Process of allocating the cost of equipment over its service life. DEPRECIATION

8. Material expenditures that increase an asset's operating efficiency, productive capacity, or useful life CAPITAL EXPENDITURES

9. An accelerated depreciation method used for tax purposes. MACRS

10. Useful life is expressed in terms of units of production or expected use. UNITS OF ACTIVITY METHOD

Explanation:

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