ile Edit View Go Tools Window Help MID-TERM EXAM DUE MARCH 26 2020.pdf (page 2 of 13) ~ Q Search 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 . Depreciation Exclusive right to display a word, a symbol, or an emblem. Depletion Exclusive right to benefit from a creative work. Amortization Assets that represent rights. + Average accumulated The allocation of cost for natural resources. expenditures Purchase price less fair value of net identifiable assets. Revenue-donation of asset The allocation of cost for plant and equipment. Nonmonetary exchange Approximation of average amount of debt if all Natural resources construction Intangible assets funds were borrowed. Copyright Account credited when assets are donated to a 10. Trademark corporation. 11. Goodwill The allocation of cost for intangible assets. Basic principle is to value assets acquired using fair value of assets given. Wasting assets. Sc Doc 21