Accounting question?

Accounting question?
36 As time passes, fixed assets other than land lose their capacity to provide useful services. To account for this decrease in usefulness, the cost of fixed assets is systematically allocated to expense through a process called A.equipment allocation B.depreciation C.accumulation D.matching lady bird, this is not school work iam going through these questions in an accounting book of mine and i thought i would post the questions so other people could give me advice as to what they think, its helping me understand it when someone posts the same answer i get!