The primary purpose of depreciation accounting is to: Select one: a. Accumulate funds to replace a plant asset at the end of its useful life b. Allocate a plant asset's cost, less its salvage value, to expense over the asset's useful life c. Have a plant asset's book value equal its initial cost by the end of its useful life d. Reflect changes in the current value of a plant asset over its useful life X e. Accounting for depreciation is against GAAP rules