An account linked with another account that has an opposite normal balance and is subtracted from the balance of the related account is a(n) :

A) Accrued expense.
B) Contra account.
C) Accrued revenue.
D) Intangible asset.
E) Adjunct account.

Contra Account

An account used in an accounting system to offset a related account, commonly used to record depreciation, allowances, and discounts.

Normal Balance

The side of an account, either debit or credit, where increases to the account are recorded.

Accrued Expense

Expenses that have been incurred but not yet paid or documented in the financial statements through an accounting process.