Vocabulary

Chapter 9 - Key Terms

1. Accelerated depreciation

2. Amortization

3. Book value

4. Capital expenditures

5. Capitalize

6. Depletion

7. Goodwill

8. Impairment loss

9. Intangible assets

10. Natural resources

11. Net identifiable assets

12. Plant asset

13. Present value

14. Residual (salvage) value

15. Revenue expenditures

16. Tangible plant assets

17. Accrued liabilities

18. Amortization table

19. Bonds payable

20. Collateral

21. Commitments

22. Estimated liabilities

23. Maturity date

24. Present value

25. Principal amount