Match the Terms with the Definitions

Match the terms with the definitions.
-Long-term assets that have no physical substance.

A) Accelerated Cost Recovery System (ACRS)
B) intangible assets
C) Modified Accelerated Cost Recovery System (MACRS)
D) book value
E) cash equivalent price
F) conservatism
G) straight-line method
H) tangible assets
I) depletion
J) depreciable cost (base)
K) trade-in allowance (trade value)
L) double-declining-balance method
M) functional depreciation
N) units-of-production method