When Making Adjustments to Plant Asset Accounts

When making adjustments to plant asset accounts,

A) the total dollar amount in the accumulated depreciation account will determine the amount of depreciation expense for the current accounting period.
B) depreciation expense is added to the plant asset account.
C) depreciation expense reduces net income.
D) the current market value of the long-lived asset determines the amount of depreciation expense.
E) the accrual system is ignored.