Depreciation charged on non-current assets is known to be:

A. The amount spent to buy the non-current asset
B. The salvage value of a non-current asset
C. The part of the cost of non-current asset consumed during its period of use
D. The amount of money spent in replacing non-current assets
E. The part of the cost of non-current asset reserved to be consumed in future periods

C. The part of the cost of non-current asset consumed during its period of use

Explanation:
Depreciation reflects the portion of the cost of a non-current asset that has been consumed during the asset’s useful life.