Match List-I with List-II and select the correct answer using the options given below the lists:

List-I	List-II
a. Amortisation	1. Diminition in the life of the assets due to excessive use
b. Depreciation	2. Exhaustion of natural resource
c. Depletion	3. Expiration of tangible assets
d. Obsolescence	4. Expiration of intangible assets
	5. Economic deterioration due to improved inventions

A. a-1, b-2, c-3, d-4

B. a-1, b-2, c-4, d-5

C. a-5, b-2, c-3, d-4

D. a-4, b-3, c-2, d-5

Answer: Option D