When listing accounts in the statement of cash flows worksheet the accumulated depreciation account is shown

A) with accounts that have credit balances.
B) with accounts that have debit balances.
C) as a credit under the reconciling items.
D) as a debit under the reconciling items.

Accumulated Depreciation

The total amount of depreciation expense that has been recorded for a fixed asset since it was put into use.

Statement of Cash Flows Worksheet

A tool used to analyze and summarize the changes in cash and cash equivalents of a business during a specific reporting period through operational, investing, and financing activities.

Debit Balances

An accounting entry that results in either an increase in assets or a decrease in liabilities on a company's balance sheet.