Theoretically, Depreciation of non-current assets in accounting reflects the following meanings:

A. Part of non-current asset cost that are reserved to buy new non-current assets.

B. Part of the non-current asset cost which indicates a decrease in the economic value of non-current assets due to liquidation.

C. Part of the non-current asset cost allocated in the current period because these costs have been used to generate revenue.

D. Part of the accumulated non-current asset cost used to determine the book value of the non-current asset.

E. Part of the non-current asset cost that has been reserved to determine the recovery cost for the decline in the economic value of the asset.

Please choose the right answer.