Depletion is: points Multiple Choice An increase in the value of a natural resource when incurred. The process of allocating the cost of intangibles to periods when they are used. C) Also called amortization The process of allocating the cost of natural resources to the period when it is consumed. Saved Revenue expenditures: Multiple Choice Are debited to asset accounts when incurred. e Are additional costs of plant assets that do not materially increase the asset's life or its productive capabilities. o Are known as balance sheet expenditures because they relate to plant assets. Substantially benefit future periods