Match the items

Long$-$lived resources that are used in operations and are not intended for resale

An accelerated depreciation method used for income tax purposes

Material expenditures which increase an asset's operating efficiency, productive capacity, or useful life

Cost less accumulated depreciation

Estimated useful life is expressed in terms of expected use

An accelerated depreciation method used for financial statement purposes

Expected cash value of the asset at the end of its useful life

Small expenditures which primarily benefit the current period

Process of allocating the cost of a depreciable asset

Results in an equal amount of depreciation each period

$1.$ Long$-$lived assets

$2.$ Units$-$of$-$production method

$3.$ Depreciation

$4.$ Diminishing$-$balance method

$5.$ Carrying amount

$6.$ Operating expenditures

$7.$ Residual value

$8.$ Capital expenditures

$9.$ Straight$-$line method

$10.$ Capital cost allowance