Listed below are various methods of allocating the cost of certain long-term assets over their useful lives, followed by a series of descriptive statements. Match the methods to the statements by placing the appropriate letter in the space provided. 
Definitions:
Formal Operational
The stage of cognitive development proposed by Piaget where individuals gain the ability to think abstractly and reason logically.
Reversibility
A concept in cognitive development referring to the ability to follow a line of reasoning back to its original starting point.
Cognitive Ability
The capacity to perform various mental activities related to learning, thinking, reasoning, and problem-solving.
Jean Piaget
A Swiss psychologist known for his pioneering work in child development, particularly his theory of cognitive development that describes how children construct a mental model of the world.
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