Asset Devaluation

Step 1: Recall accounting principles.
When there is a decrease in the value of assets, it is treated as a loss and debited to the Profit and Loss Adjustment account.

Step 2: Evaluate the options.
- Debited: Correct answer, as a decrease in asset value is treated as a loss. - Credited: Would apply to an increase in asset value. - Added: Not applicable in this case. - Equal: Does not apply in this context.

Step 3: Conclusion.
Thus, the correct action is to debit the decrease in asset value.

Final Answer: