I am gayatri. In my opinion accumulated depreciation is the amount of depriciation from day one to till date on an asset. In other words it is the total of depriciation given on fixed asset from its date of purchase.
Gross amt-accumulated depriciation Net value of asset
Accumulated depreciation is contra account in Assets section of Balance sheet. That means assets normally have debit balance but Accumulated depreciation has credit balance. This is a unique type of account and it serves the purpose of showing the viewers the original amount of assets and the resulting depreciation on those assets. Acc dep is also an ingredient in depreciation journal entry. Where Depreciation expese is debited and acc dep is credited.
This is the depreciation same like as normal depreciation but won't deduct from the asset account. we create another special account named Accumulated Depreciation Account. when the asset value comes until 0 then these two accounts will be closed.
Accumulated depreciation is the depreciation where the depreciation amounts gets accumulated & at the end it will be deducted from the concerned assets.
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