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 each of the terms. Match each phrase with the correct term.
-Allocation base

A) Cost allocation for an intangible asset.
B) Cost allocation for a natural resource.
C) Cost less residual value.
D) Amount of use expected from plant and equipment asset.
E) Treated prospectively like a change in estimate