Accounting for depreciation and disposal of non-current assets — practice question

For what reason ought a business to depreciate its non-current assets?

• Ato charge the cost of an asset as an expense in the year of purchase
• Bto ensure that cash is available to replace the non-current assets
• Cto ensure the value of non-current assets is not understated
• Dto match capital expenditure against the revenue it has helped to earn