Listed below are several items and phrases associated with depreciation, depletion, and amortization. Pair each item from List A with the item from List B (by letter) that is most appropriately associated with it. 

List A List B 1. Depreciation a. Cost allocation for natural resource 2. Service life b. Accounted for prospectively c. When there has been a significant decline in value 3. Depreciable base 4. Activity-based methods d. The amount of use expected from plant and equipment and finite-life intangible assets e. Estimates service life in units of output f. Cost less residual value g. Cost allocation for plant and equipment 5. Time-based methods 6. Double-declining balance 7. Group method 8. Composite method 9. Depletion h. Does not subtract residual value from cost i. Accounted for in the same way as a change in estimate j. Aggregates assets that are similar k. Aggregates assets that are physically unified 1. Cost allocation for an intangible asset m. Estimates service life in years 10. Amortization 11. Change in useful life 12. Change in depreciation method 13. Write-down of asset