On which accounting documents are you likely to find “Depreciation”?

Depreciation is an expense, but it's an expense you pay to yourself.

(a) Income statement and balance sheet

Balance sheet: No (Not in this context. We don't do contra accounts in this class).

(b) Cash flow and income statements

Cash flow: Yes, as part of operations, where it appears as an influx of cash.
Income statement: Yes, where it decreases the amount of your taxable income.

(c) Balance sheet and cash flow statement

see (a)

(d) Balance sheet, cash flow statement and income statement

see (a)

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