Accumulated depreciation on a balance sheet: is part of stockholders' equity. represents the portion of the cost of an asset that is assumed to have been "used up" in the process of operating the business. represents cash that will be used to replace worn out equipment. recognizes the economic loss in value of an asset because of its age or use. Which of the following accounting methods accomplishes much of the matching of revenues and expenses? Match accounting Cash accounting Accrual accounting Full disclosure accounting