After the adjustment for depreciation has been made, the original cost of the equipment: A. decreases with a debit. B. remains the same. C. increases with a credit. D. is transferred to a liability.

The correct answer is letter "B": remains the same.

Explanation:

Only when an asset is removed from a company's book, the account Accumulated Depreciation will be reduced. For instance, when an asset is sold, the asset 's accumulated depreciation is deducted from the Accumulated Depreciation account and the asset is removed from the books. The sale amount is recorded.

Then, adjustments in the depreciation of an asset will not vary the initial cost of the equipment.