Match the items below by entering the appropriate code letter in the space provid Gain on disposal Loss on disposal Trademark Capital lease Asset turnover ratio tion 45 Return on assets ratio Goodwill 10 Amortization Intangible asset 287 88 Research and development costs 6 1. Process of allocating the cost of an intangible asset to expense over its useful life. 2. Is recorded if the proceeds from the sale exceed the book value of the plant asset. 3. Examples are franchises and licenses. 4. A long-term agreement allowing the lessee to use the lessor's asset where the arrangement is acco 5. Can be identified only with a business as a whole. 6. A symbol that identifies a particular enterprise or product. 7. When book value of asset is greater than the proceeds received from its sale. 8. Must be expensed when incurred. 9. Computed by dividing net income by average assets. 10. Indicates how efficientiy a company is able to generate sales with a given amount of assets