Listed below is a set of phrases that describe or characterize the terms. Match each phrase with the correct term by placing the letter designating the best term in the space provided by the phrase. Cost less accumulated depreciation. Occurs with a significant decline in value. Three methods are employed to record these costs. Triggers commencement of depreciation. Produces a level amount of annual depreciation. Recorded like any other asset disposition. Only used for tax purposes. Estimates service life in units of output. Aggregates assets that are physically dissimilar. Does not subtract residual value from cost. 1. Date placed in service 2. Involuntary conversion 3. Improvements 4. Book value 5. Percentage depletion 6. Straight-line method 7. Composite method 8. Double-declining balance 9. Activity-based method 10. Write down of asset