What is the concept of financial depreciation?

A - It is based on the accounting standards of a corporation and aims to amortize a fixed asset during its effective life.
B - It reduces a company's cash position, just like the purchase of raw materials, direct materials, and other items that do affect the company's liquidity.
C - It affects the operational profits of the exercise and therefore, the profits before taxes.
a) Only A is correct.
b) A and B are correct.
c) A, B, and C are correct.