The borrowing direction of accumulated depreciation is: accumulated depreciation belongs to asset category, credit registration increases, debit registration decreases, balance is in credit, and credit balance reflects the accumulated depreciation amount of fixed assets of enterprises.

Fixed assets impairment reserve The lender indicates that the fixed assets have been impaired and the impairment reserve has been withdrawn; Debit refers to the reversal or reversal of the previously accrued impairment reserve when the fixed assets appreciate or are disposed of after depreciation.

Accumulated depreciation of investment real estate and accumulated depreciation credit all indicate depreciation accrual; Debit means that depreciation is included in management expenses when closing at the end of the month, so as to carry forward profit and loss.

The recoverable amount of fixed assets is lower than its book value due to damage, outdated technology or other economic reasons. This situation is called impairment of fixed assets. If the recoverable amount of a fixed asset is lower than its book value, the impairment reserve shall be accrued according to the difference between the recoverable amount and its book value and included in the current profit and loss.

Extended data:

The relationship between fixed assets impairment reserve and accumulated depreciation;

1, the relationship between fixed assets impairment reserve and accumulated depreciation.

① Both of them are the reasons for the decrease of the value of fixed assets: one is the decrease of the net value of fixed assets, and the other is the transfer of the value of fixed assets.

② They are accrued for the same reason: the decrease in the value of fixed assets caused by technological progress and damage is due to the same reason.

③ The two are interrelated. The provision for impairment of fixed assets is a supplement to accumulated depreciation and corrects the estimation deviation in accumulated depreciation. The depreciation of fixed assets should be adjusted according to the net value of fixed assets after depreciation.

2. The difference between fixed assets impairment reserve and accumulated depreciation.

(1) They target different objects. Accumulated depreciation is the deduction of the original value of fixed assets, and the provision for impairment of fixed assets is the deduction of the net value of fixed assets. This can be seen from the situation listed in the financial statements.

② The timeliness of the two methods is different. Once the estimated service life, estimated net salvage value and depreciation method of fixed assets are determined, they shall not be changed at will. When the depreciation estimate is biased and the value of fixed assets is impaired, the fixed assets impairment reserve can be adjusted in time at the end of the period.

③ The frequency and regularity of their appearance are different. Depreciation is generally accrued on a monthly basis, so depreciation is accrued frequently, and the amount of depreciation is regular, which matches the current income. The impairment of fixed assets is different. It belongs to non-operating expenses, and the reasons for impairment of fixed assets are not frequent.

④ They are located at different time points. After acquiring fixed assets, enterprises should estimate the depreciation period, net salvage value and choose a reasonable depreciation method, which is the estimation at the time of purchase, so the accumulated depreciation amount is a subjective estimation. The provision for impairment of fixed assets is determined according to the difference between the book value at the end of the period and the recoverable amount, which is an objective estimate of the end of a certain period after the purchase of fixed assets.