36. An analyst makes an adjustment for understated depreciation, increasing COMPANY ABC's Accumulated Depreciation (on PP&E) by an amount of $80 million. The company's tax rate is 20 percent. In the nancial statements, this adjustment a. Decreases net non-current assets by $80 million and decreases equity by $80 million b. Increases net non-current assets by $80 million and increases equity by $80 million c. Decreases net non-current assets by $80 million, decreases equity by $60 million, and decreases net debt by $20 million (1. Decreases net non-current assets by $80 million, decreases equity by $64 million, and decreases other non-current liabilities by $16 million