The annual depreciation of an asset is independent of:-

Profit gained from the asset.

The correct answer is Option (3) → Profit gained from the asset.

$\text{The annual depreciation of an asset depends on:}$

$1.\ \text{Original cost/value of the asset}$

$2.\ \text{Useful life of the asset}$

$3.\ \text{Scrap value of the asset (salvage value)}$

$\text{It does NOT depend on the profit gained from the asset, because depreciation measures the reduction in the asset's value over time, independent of revenue or profit.}$

$\text{Answer: Profit gained from the asset}$