Identify each one as one those.

:09:17 PM/ Remaining: 174 min. CALCULATOR FULL SCREEN PRINTER VERSION Question 7 Match the following statements to the appropriate terms Process of allocating the cost of an intangible asset to expense over its useful life. Is recorded if the proceeds from the sale exceed the book value of the plant asset Examples are franchises and licenses Research and development costs Loss on disposal Gain on disposal A long-term agreement allowing the lessee to use the lessor's asset where the arrangement is accounted for as a purchas Trademark Can be identified only with a business as a whole. A symbol that identifies a particular enterprise or product. When book value of asset is greater than the proceeds received from its sale. Must be expensed when incurred Computed by dividing net income by average assets. Indicates how efficiently a company is able to generate sales with a given amount of assets Asset turnover Amortization Return on assets Capital lease Goodwill Intangible asset