Match the following terms in Column A with the appropriate definitions in Column B:

	Column A		Column B
A)	Depreciation	I)	Allocation of the cost of an intangible asset over its useful life
B)	Amortization	II)	Allocation of the cost of natural resources over the period of their usage
C)	Depletion	III)	Reduction in the value of a fixed asset due to wear and tear or obsolescence
D)	Impairment	IV)	Reduction in the value of an asset due to unexpected events or changes in market conditions

	A	B	C	D
1)	III	I	II	IV
2)	IV	III	II	I
S	III	II	IV	I
4)	I	II	III	IV