Match the Terms with the Definitions

Match the terms with the definitions.
-The loss of usefulness because of deterioration from age and wear.

A) Accelerated Cost Recovery System (ACRS)
B) accelerated depreciation methods
C) amortization
D) trademark
E) cash equivalent price
F) long-term assets
G) copyright
H) cost
I) patent
J) depreciable cost (base)
K) depreciation
L) physical depreciation
M) tangible assets
N) sum-of-the-years'-digits method
O) salvage value
P) property, plant, and equipment