Depreciation

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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