What does 'Dn' represent in the straight-line depreciation formula?

In the straight-line depreciation formula, 'Dn' signifies the amount of depreciation allocated to the asset during a specific period, typically expressed annually. This method involves calculating the total depreciation in a straightforward way, taking the initial cost of the item, subtracting its salvage value (the estimated value at the end of its useful life), and dividing this difference by the asset's useful life in periods. The resulting value reflects how much value the asset loses each period, which is essential for accounting and financial planning as it provides insight into the item's decreasing value over time. Hence, choosing 'B' accurately identifies 'Dn' as the depreciation expense for each period of the asset's life.