Paper, Order, or Assignment Requirements
short answers about conceptual primacy and ISAS, quantitative characteristics and so on
rationalise means to explain or justify, i.e. explain or justify depreciation from an A&L view of conceptual primacy and then do it from the I&E view of conceptual primacy. Imagine that you have to explain depreciation and you really believe the A&L view: then that you have to explain it really believing the I&E view.