Which of the Following Represents the Best Description of Accumulated

Which of the following represents the best description of accumulated depreciation?

A) Accumulated depreciation is a non-cash expenditure on the cash flow statement.
B) Accumulated depreciation is a contra asset on the balance sheet.
C) Accumulated depreciation is an expense on the income statement.
D) Accumulated depreciation is an allocation of costs over the life of the asset.
E) Accumulated depreciation is an expense that is not permitted under IFRS.