Which of the Following Best Describes the Objective of Depreciation

Which of the following best describes the objective of depreciation?

A) To allocate the cost of a tangible asset to the periods in which its use contributes to earning revenue.
B) To estimate the remaining useful life of the asset.
C) To report the asset on the balance sheet at the estimated amount for which the asset could be sold on the balance sheet date.
D) To estimate the current replacement cost of the asset.