Answer: Apron
Step-by-step explanation:
The options you gave aren't complete. The options are:
a. Car
b. Cooling racks
c. Cash register system
d. Apron
Depreciation is the reduction in the value of an asset due to usage. Depreciation represents the amount of the value of an asset that has been used up.
In this case, the car, cooling racks and cash register system are all depreciable assets. He apron isn't depreciable. Therefore, the answer is apron.