How Does the Adjustment for Depreciation Differ from Other Deferral

How does the adjustment for depreciation differ from other deferral adjustments?

A) The depreciation adjustment results in an increase to a long-lived asset account while the other deferral adjustments reduce asset accounts.
B) The depreciation adjustment uses a contra-asset account rather than reducing the asset accounts directly.
C) The depreciation adjustment increases a liability account rather than reducing an asset account directly.
D) The depreciation adjustment is not a deferral adjustment, but rather an accrual adjustment.