What is nto true about the purpose of charging depreciation in accounts?
选项：

A:To ensure that funds are available for the eventual replacement of the asset;
B:To reduce the cost of the asset in the statement of financial position to its estimated market value;
C:To account for the ‘wearing-out’ of the asset over its life;
D:To allocate the cost of a non-current asset over the accounting periods expected to benefit from its use