d- 4,000 kr. Depreciation equals the cost of fixed assets over their useful lives in a logical and systematic way. The goal is to offset appropriate expenses against income. Accumulated Depreciation, on the other hand, stands for: Select one alternative: a-The amount that has been set aside to finance new fixed assets b-The total amount that has been charged in the form of depreciation during the period of use c-The amount that can be obtained for the property on the market, je, the value of the property d-The amount that was entered as depreciation during the operating year