Match the Items Below by Entering the Appropriate Code Letter

Match the items below by entering the appropriate code letter in the space provided.
A. Plant assets
B. Depreciation
C. Book value
D. Salvage value
E. Straight-line method
F. Units-of-activity method
G. Double-declining-balance method
H. MACRS
I. Revenue expenditure
J. Capital expenditure
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. Allocation of the cost of a plant asset to expense over its useful life.
8. Material expenditures which increase an asset's operating efficiency, productive capacity, or useful life.
9. An accelerated depreciation method used for tax purposes.
10. Useful life is expressed in terms of units of production or expected use.