accounting for this loss

[English Learner]

Business English Lesson, Advanced Level

ESL/EFL Test #156 "Depreciation", question 2

Calculating and ......... for this loss in value of such an asset is called depreciation.

(a) accounting
(b) applying
(c) disposing
(d) subtracting

Business English Lesson, Advanced Level

ESL/EFL Test #156 "Depreciation", answer 2

Calculating and accounting for this loss in value of such an asset is called depreciation.

Correct answer: (a) accounting
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