The term "depreciable base." or "depreciation base" as it is used in accounting, refers to O the acquisition cost of the asset. O the total amount to be charged (debited) to expense over an asset's useful life. O the cost of the asset less the related depreciation recorded to date. O the estimated market value of the asset at the end of its useful life. A principal objection to the straight-line method of depreciation is that it O gives smaller periodic write-offs than decreasing charge methods. O tends to result in a constant rate of return on a diminishing investment base. O provides for the declining productivity of an aging asset. O ignores variations in the rate of asset use