The balance in the Accumulated Depreciation account at the end of 3 years represents the Select one:amount to be deducted from the cost of the plant...

The balance in the Accumulated Depreciation account at the end of 3 years represents the

Select one:

a. amount to be deducted from the cost of the plant asset to arrive at its fair market value. 

b. amount charged to expense in the current period.

c. cash fund to be used to replace plant assets.

d. amount charged to expense since the asset was acquired.