Accumulated depreciation appears on the a. income statement as an operating expense b. balance sheet in the long-term liabilities section c. balance sheet in the property, plant, and equipment section d. balance sheet in the current assets section.

Option C

Explanation: In simple words, accumulated depreciation refers to the total amount of wear and tear than a fixed asset has seen during its life. Every year the depreciation occurring has been added to the beginning balance of the accumulated depreciation.

As we know that depreciation decreases the value of asset, therefore, it is presented in the balance sheet in the property, pant and equipment sections so that stakeholders can evaluate the true value of the assets.