Accumulated depreciation and revenue would be sorted into a Balance sheet or statement of owners-equality credit/debit.
Accumulated depreciation of a particular plant asset refers to neither the half-yearly depreciation nor total depreciation. Accumulated depreciation is the sum of all recorded depreciation on an asset to a specific date.
Accumulated depreciation is the total depreciation expense reported since the plant asset was bought. Its amount is used to determine the book value or carrying value of the plant asset.
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