Listed Below Are Five Terms Followed by a List of Phrases

Listed below are five terms followed by a list of phrases that describe or characterize five of the terms. Match each phrase with the correct term.
-Rearrangements

A) Triggers commencement of depreciation.
B) Cost less accumulated depreciation.
C) Expenditures made to restructure an asset without addition, replacement, or improvement.
D) Only used for tax purposes.
E) Three methods are employed to record these costs.