Which of the Following Statements Does Not Describe the Function

Which of the following statements does not describe the function of depreciation?

A) Depreciation is an application of the accruals basis of accounting, matching the cost of using non-current assets in the business to the accounting periods benefiting from their use.
B) Depreciation is a deduction from the cost of a non-current asset which is charged as an expense each year in the statement of profit or loss.
C) Depreciation represents a loss in value of non-current assets and aims to provide a realistic current market value for non-current assets at each statement of financial position date.
D) Depreciation is an allocation of the cost of non-current assets to the accounting periods benefiting from their use.