Match the Terms with the Definitions

Match the terms with the definitions.
-A depreciation method in which the annual depreciation is determined by multiplying the depreciable cost by a schedule of fractions.

A) Accelerated Cost Recovery System (ACRS)
B) accelerated depreciation methods
C) amortization
D) trademark
E) cash equivalent price
F) long-term assets
G) copyright
H) cost
I) patent
J) depreciable cost (base)
K) depreciation
L) physical depreciation
M) tangible assets
N) sum-of-the-years'-digits method
O) salvage value
P) property, plant, and equipment