Annual depreciation and accumulated depreciation are most likely classified as which financial statement elements?　Depreciation　　　Accumulated depreciation —— 财会经济>CFA特许金融分析师 > CFA考试（Level Ⅰ） > Study Session 7　Financial Reporting and Analysis An Introduction

财会经济>CFA特许金融分析师 > CFA考试（Level Ⅰ） > Study Session 7　Financial Reporting and Analysis An Introduction

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1. Annual depreciation and accumulated depreciation are most likely classified as which financial statement elements?
　Depreciation　　　Accumulated depreciation

A.Expenses　　　　Contra liabilities
B.Expenses　　　　Contra assets
C.Liabilities　　　　Contra assets

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