Match the statements with the right answer.

Column A
1.	When charging depreciation, ____ account is debited, and ____ account is credited.:	When charging depreciation, ____ account is debited, and ____ account is credited.
2.	Discarding the old machinery due to the new invention is called _______.:	Discarding the old machinery due to the new invention is called _______.
3.	In the Straight line method, the annual amount of depreciation remains _____in comparison to the diminishing balance method.:	In the Straight line method, the annual amount of depreciation remains _____in comparison to the diminishing balance method.
4.	Amortization is gradual and systematic writing off of--------------.:	Amortization is gradual and systematic writing off of--------------.
5.	The land is not depreciated as its useful life is _____________.:	The land is not depreciated as its useful life is _____________.

Column B

a. Fixed

b. Depreciation Asset

c. obsolescence

d. Unlimited

e. Intangible assets