Accumulated depreciation refers to the accumulated depreciation of fixed assets in each year extracted by the enterprise at the end of the reporting period. This indicator is filled in according to the ending number of accumulated depreciation items in the accounting balance sheet. Accumulated depreciation account is also required when vehicle depreciates, and it is included in the corresponding account according to the vehicle using department. These entries are,

Debit: management expenses-depreciation expenses,

Credit: accumulated depreciation.