Which of the Following Principles Best Describes the Conceptual Rationale

Which of the following principles best describes the conceptual rationale for the methods of matching depreciation expense with revenues?

A) Systematic and rational allocation
B) Immediate recognition
C) The process of charging the decline in value of an economic resource to income in the period in which the benefit occurred.
D) The process of allocating the cost of tangible assets to expense in a systematic and rational manner to those periods expected to benefit from the use of the asset.