Which of the following statements is correct?

1
The portion of the acquisition cost of the tangible asset, which is yet to be allocated, is known as written-down value.
2
The portion of the acquisition cost of the tangible asset, which is yet to be allocated, is known as depreciation.
3
The portion of the acquisition cost of the tangible asset, which is yet to be allocated, is known as realisable value.
4
The portion of the acquisition cost of the tangible asset, which is yet to be allocated, is known as accumulated value.

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