Match the Terms with the Definitions

Match the terms with the definitions.
-An accelerated depreciation method in which the book value is multiplied by twice the straight-line rate.

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