Answer:
a.balance sheet in the property, plant, and equipment section.
Explanation:
Accumulated depreciation refers to the cumulative depreciation of an asset to a particular point in it's life. When an asset's useful life has elapsed the residual value of the assetbis called salvage value.
It is a contra asset, meaning it has a credit balance (asset normal balance is negative). The balance reduces till asset useful life is over.
Accumulated depreciation is a balance sheet item, and is represented under long term assets in the property, plant , and equipment section.