Which of the Following Best Describes Depreciation

Which of the following best describes depreciation?

A) a tax credit available to investors in heavy equipment
B) deductions from gross income to offset lower value of equipment
C) return of principal from real estate investments
D) capitalized and amortized maintenance costs
E) tax credit available to investors in heavy equipment
F) return of principal from real estate investors
G) capitalized an amortized maintenance costs