Match the Following Terms with Their Definitions

Match the following terms with their definitions.
-Straight-line method

A) Residual value not deducted in calculation
B) Even amount of depreciation expense each year
C) Depreciation based on usage
D) Depreciation that has been built up
E) An allocation of the cost of an asset
F) Estimated life of asset
G) Cost minus accumulated depreciation
H) 1 divided by number of years of expected life
I) A table showing depreciation allocation
J) Estimated value after AFIC depreciation taken
K) Result of Tax Reform Act of 1986
L) Salvage value