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 with it. 

List A List B 1. Property, plant, and equipment 2. Land improvements a. Exclusive right to display a word, a symbol, or an emblem. b. Exclusive right to benefit from a creative work. c. Assets that represent rights. d. Costs of establishing parking lots, driveways, and private roads. e. Purchase price less fair value of net identifiable assets. f. Assets such as land, buildings, and machinery. g. Approximation of average amount of debt if all construction 3. Capitalize 4. Average accumulated expenditures 5. Revenue 6. Nonmonetary exchange 7. Natural resources 8. Intangible assets 9. Copyright 10. Trademark funds were borrowed. h. Account credited when assets are donated to a corporation. i. Term meaning to record the cost as an asset. j. Basic principle is to value assets acquired using fair value of 11. Goodwill assets given other than cash. k. Assets such as timber tracks and mineral deposits.