Justify depreciation with an Accounting Principle

[sony_erison]

Hey guys, I'm having trouble answering this, some help please:
Referring to one Accounting Principle, explain why it is necessary to depreciate non-current assets.
I'd love know what principle applies, and why.
Thanks 

[Tezalenko]

Hey!
I'd personally go with the reporting period principle. You'd want to define it in your answer more in depth; but depreciation essentially allows the expected expenses of the Non Current Assets to be allocated to the period in which they would have incurred.
This is also so that not a large expense is written off in the asset's final period which could drastically influence profit/loss

[Cornrow Kenny]

To ensure that the cost incurred in relation to a non-current asset is reported as an expense in each Reporting Period in which the asset earns revenue. This ensures that profit is calculated accurately.