Match the Terms with the Definitions

Match the terms with the definitions.
-A method of depreciation used for federal income tax purposes for plant assets acquired after 1986.

A) Accelerated Cost Recovery System (ACRS)
B) intangible assets
C) Modified Accelerated Cost Recovery System (MACRS)
D) book value
E) cash equivalent price
F) conservatism
G) straight-line method
H) tangible assets
I) depletion
J) depreciable cost (base)
K) trade-in allowance (trade value)
L) double-declining-balance method
M) functional depreciation
N) units-of-production method