The Purpose of Depreciation Accounting Is To

The purpose of depreciation accounting is to:

A) Reflect changes in the current value of a plant asset over its useful life
B) Accumulate funds to replace a plant asset at the end of its useful life
C) Allocate a plant asset's cost, less its salvage value, to expense over the asset's useful life
D) Have a plant asset's book value equal its initial cost by the end of its useful life
E) None of the above