The Term "Depreciable Base," or "Depreciation Base," as It Is

The term "depreciable base," or "depreciation base," as it is used in accounting, refers to

A) the total amount to be charged (debited) to expense over an asset's useful life.
B) the cost of the asset less the related depreciation recorded to date.
C) the estimated fair value of the asset at the end of its useful life.
D) the acquisition cost of the asset.