The difference between a depreciable asset's cost and its residual value is called

A) the annual depreciation.
B) accumulated depreciation.
C) the depreciable amount.
D) the revaluation amount.

Depreciable Amount

The cost of a tangible or intangible asset, less its salvage value, over which the cost is systematically allocated over its useful life.

Residual Value

is the estimated value that an asset will retain at the end of its useful life.