A statement charge is the type of transaction being created for the purpose of accounting the amounts related to depreciation of an asset. Therefore, the option A holds true.
A depreciation of an organization's assets can be referred to or considered as the reduction in its values due to expected and healthy wear and tear due to usage in the firm over a prolonged period of time. The depreciation is an expense for an organization, and is thus, posted as an expense in the financial statements of the company.
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