Match the items below by entering the appropriate code letter in the space provided.
A. Gain on disposal
B. Loss on disposal
C. Trademark
D. Natural resources
E. Goodwill
F. Depreciation
G. Intangible assets
H. Research costs
1. Process of allocating the cost of an depreciable asset to expense over its useful life
2. Occurs if proceeds of disposal exceed the carrying amount
3. When carrying amount of asset is greater than the proceeds received from its sale
4. Long-lived assets replaceable only by an act of nature
5. Can be identified only with a business as a whole
6. Examples are franchises and licences
7. A symbol that identifies a particular company or product
8. Must be expensed when incurred