Which of the following statements about depreciation is accurate?

Explanation

Option A is correct because under the straight-line depreciation method, the expense recorded each year is uniform. Option B correctly describes depreciation as the natural reduction in asset value due to usage and time. Option C is true since depreciation impacts taxable income and thus affects income tax calculations on investment returns. Therefore, all statements A, B, and C are accurate, but only option A is the correct choice here.