Match the term on the left to the appropriate description on the right.

- A. B. C. D. E. F.	Historical cost
- A. B. C. D. E. F.	Depreciable cost
- A. B. C. D. E. F.	Salvage value
- A. B. C. D. E. F.	Accumulated depreciation
- A. B. C. D. E. F.	Intangible asset
- A. B. C. D. E. F.	Amortization

A.	A floor (Minimum value) on the book value of a PP&E asset
B.	The capitalized acquisition cost of an asset
C.	An asset whose value derives from rights and privileges rather than physical existence
D.	The total amount of depreciation expense that has been recorded to-date for a PP&E asset
E.	The process of allocating an intangible asset's historical cost to expense over its useful life
F.	The amount of a PP&E asset's historical cost that will be depreciated over the asset's useful life