The allocation of the cost of a tangible plant asset to expense in the periods, in which services are received from the asset, is termed as$?

The allocation of the cost of a tangible plant asset to expense in the

1.	The allocation of the cost of a tangible plant asset to expense in the periods, in which services are received from the asset, is termed as$?
A.	Appreciation
B.	Depreciation
C.	Fluctuation
D.	None of the above
Answer» C. Fluctuation