Profits produced by the laboring classes are accrued by business owners who use these profits for reinvestment or to enrich themselves. This key crime-producing effort of modern corporate capitalism is termed .

A. excess abundance
B. surplus value
C. profit distribution
D. differential wealth

The correct answer is letter "B": surplus value.

Explanation:

German philosopher Karl Marx (1818-1883), defined surplus value as the value created by workers' labor excess that was appropriated by the company owners or "capitalists" whenever the products manufactured were sold. Marx believed the source of economic value was human labor. In such a case, capitalists would exploit workers to appropriate their surplus-value.

B. The process of allocating the cost of tangible assets to expense in a systematic and rational manner to those periods expected to benefit from the use of the asset.

Explanation:

A piece of equipment will cost a lot of money, but should also last for a long time. Accounting depreciation breaks the cost of the equipment (or any asset) into predictable, mathematically determined amounts so that the costs can be "spread out" over the many years that you use it rather than just when you first purchase it.