单项选择题
What is the purpose of charging depreciation in financial statements?
A.To reduce the cost of the asset in the statement of financial position to its estimated market value
B.To ensure that funds are available for the eventual replacement of the asset
C.To allocate the cost of a non-current asset over the accounting periods expected to benefit from its use
D.To account foe the ‘wearing-out’ of the asset over its life