Accumulated Depreciation

A) is used to show the amount of cost expiration of intangibles
B) is the same as Depreciation Expense
C) is a contra asset account
D) is used to show the amount of cost expiration of natural resources

Accumulated Depreciation is a contra asset account used to show the total amount of depreciation expense that has been charged against an asset since the time it was acquired. Option A is incorrect because intangibles are not subject to depreciation expense. Option B is incorrect because Depreciation Expense represents the cost of allocating the asset's cost over its useful life, whereas Accumulated Depreciation is a running total of that allocation. Option D is incorrect because natural resources are typically depleted, not depreciated.