Select the One Term That Best Fits Each Definition

Select the one term that best fits each definition
-The spreading of the cost of an intangible asset over its useful life.

A) accelerated depreciation
B) amortization
C) assessed value
D) declining-balance method of depreciation
E) double declining-balance method of depreciation
F) gain
G) gain on plant assets
H) intangible assets
I) loss
J) loss on plant assets
K) personal property
L) plant asset record
M) real property
N) return on investment (ROI)