单选题 Annual depreciation and accumulated depreciation are most likely classified as which financial statement elements?
annual depreciation accumulated depreciation
① expenses contra assets
② expenses contra liabilities
③ liabilities contra assets
【正确答案】 A
【答案解析】[解析] 年度折旧是一项费用；累积折旧是一项抵销资产，通常用于抵销资产、厂房和设备的历史成本。