Final answer:
The term that includes accumulated depreciation is Fixed Assets. Accumulated depreciation is deducted from the gross amount of fixed assets to calculate their net book value.
Step-by-step explanation:
The financial term that includes accumulated depreciation is A. Fixed assets. Accumulated depreciation is the total amount of depreciation expense that has been recorded against a company's assets up to a specific point in time. It is shown on the balance sheet as a deduction from the gross amount of fixed assets to arrive at the net book value of those assets. For example, if a company owns a piece of machinery that cost $50,000 and it has accumulated depreciation of $10,000, the net book value of the machinery on the balance sheet would be $40,000.