Listed below are several terms and phrases associated with property, plant, and equipment and intangible assets. Pair each item from List A with the item from List B (by letter) that is most appropriately associated withit.

List A List B -1. Depreciation - 2. Depletion -3. Amortization -4. Average accumulated expenditures -5. Revenue-donation of asset|f The allocation of cost for plant and equipment -6. Nonmonetary exchange g. Approximation of average amount of debt if all construc- -7. Natural resources -8. Intangible assets -9. Copyright Exclusive right to display a word, a symbol, or an emblem Exclusive right to beneft from a creative work. Assets that represent rights The allocation of cost for natural resources Purchase price less fair value of net identifiable assets ion funds were borrowed Account credited when assets are donated to a corporation. i. The allocation of cost for intangible assets 10. Trademark Basic principle is to value assets acquired using fair value of 11. Goodwill assets given Wasting assets