Concept:Depreciation is the reduction in the value of a fixed asset and is treated as a business expense.
Explanation:A delivery van is a fixed asset used in the business.
Depreciation on fixed assets is an operating expense.
Operating expenses are charged to the profit and loss account.
The provision for depreciation records this yearly fall in value.
Therefore, it is not shown in the trading, appropriation, or manufacturing account.
Answer:B. profit and loss account