The term "depreciable base," or "depreciation base," as it is used in accounting, refers to

a. the acquisition cost of the asset.

b. the cost of the asset less the related depreciation recorded to date.

c. the total amount to be charged (debited) to expense over an asset's useful life.

d. the estimated market value of the asset at the end of its useful life.

c. the total amount to be charged (debited) to expense over an asset's useful life.

Explanation:

The depreciable base is the value which is to be recognized after considering the purchase cost or acquired cost minus salvage value divided it by useful life

In mathematically,

Depreciation base = (Purchase cost - salvage value) : Useful life

So it is the total amount i. e to charged over the asset useful life and it would also be debited while recording the depreciation