Depreciation is not a decline in value, but a process of __________________.

The denominator of the sum-of-the-years digits fraction is ______________.

Which of the following basic patterns would be appropriate for allocation of intangibles?

A fast food restaurant chain sells a division that operates movie theaters. What type of activity is this?

Which term below is used when referring to the write-off of intangible assets?

Which of the following is NOT an accepted method for financial reporting for wasting assets?