Which of the Following Statements About Depreciation Is True

Which of the following statements about depreciation is true?

A) The cash account is affected by depreciation charges.
B) Accumulated depreciation represents the amount of an asset's cost that has been transferred to depreciation expense to date.
C) Accumulated depreciation is shown in the financial statements as a contra-expense account.
D) Depreciation represents the amount of cash available to replace assets when they wear out.