Listed Below Are Five Terms Followed by a List of Phrases

Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the correct term.
-Indefinite life

A) Cost allocation for plant and equipment.
B) Results in depreciation declining by the same amount in subsequent years.
C) The reason for not amortizing goodwill.
D) Estimates service life in years.
E) Aggregates assets that are similar.