Listed Below Are 10 Terms Followed by a List of Phrases

Listed below are 10 terms followed by a list of phrases that describe or characterize the terms. Match each phrase with the correct term.
-Activity-based method

A) Cost allocation for an intangible asset.
B) Adding a new major component to existing plant and equipment.
C) Can be expressed in units of time or in units of activity.
D) Cost allocation for natural resources.
E) The amount the company expects to receive for the asset at the end of its life.
F) The replacement of a major component of plant and equipment asset.
G) Allocates an equal amount of depreciable base to each period.
H) Estimates service life in terms of a measure of activity.
I) The difference between cost and residual value.
J) Multiplies book value by twice the straight-line rate.