Which statement is correct?
a. accumulated depreciation is used to reveal the value of the related asset on the date of the balance sheet.
b. accumulated depreciation, equipment represents the total cost of equipment that has expired up to the date of the balance sheet.
c. accumulated depreciation is reported on the income adjustment.
d. accumulated depreciation is added to the long-term liabilities on the balance sheet.

a. Accumulated Depreciation is used to reveal the value of the related asset on the date of the balance sheet.

Explanation:

"Accumulated depreciation is the total amount an asset has been depreciated up until a single point. Each period, the depreciation expense recorded in that period is added to the beginning accumulated depreciation balance. An asset's carrying value on the balance sheet is the difference between its historical cost and accumulated depreciation. At the end of an asset's useful life, its carrying value on the balance sheet will match its salvage value."

Reference: Tuovila, Alicia. “Accumulated Depreciation Definition.” Investopedia, Investopedia, 18 Oct. 2019

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