Accumulated depreciation is usually accrued, which means that the credit is increased, and the corresponding subjects are usually management expenses (or manufacturing expenses and operating expenses).

There are also borrowers. When disposing of fixed assets, they are placed on borrowers to offset the accrued depreciation.

There is also a situation of excess inventory and insufficient inventory. When the inventory is surplus, the depreciation amount is estimated according to the replacement full price, and it is accrued in the lender; In case of shortage, according to the book records, the accrued depreciation amount should be written off on the debit side.

Accumulated depreciation is an asset account and a deduction account for fixed assets. Used to calculate the reduced value of fixed assets due to wear and tear. The accumulated depreciation of fixed assets registered by its creditors increases (that is, the value of fixed assets decreases); The borrower registers the cumulative reduction or write-off of depreciation of fixed assets. At the end of the month, the credit balance indicates the accumulated depreciation of existing fixed assets. The credit balance of "accumulated depreciation" account is deducted from the debit balance of "fixed assets" account (original value of existing fixed assets), which is the net value of existing fixed assets.