$1.$ Select the term on the right that best matches the description on the left. Terms may be used once, more than once, or not at all.

$1.$ An accelerated method of depreciation.

$2.$ When a company can use tax depreciation on audited financial statements.

a$.$ audit

b$.$ book value

c$.$ compilation

$3.$ A CPA organizes financial information provided by the company but does not express an opinion as to whether the information materially conforms to GAAP.

d$.$ fair market value

e$.$ historical cost

f$.$ materiality

g$.$ residual value

$4.$ Depreciation method that yields the same amount of depreciation each year.

h$.$ salvage value

i$.$ straight$-$line

$5.$ Undepreciated cost on the balance sheet.

j$.$ sum$-$of$-$the$-$years$$ digits