As a business owner, you can look to yourbalance sheetfor answers to questions about your business’s financial health. One thing you may keep track of on your balance sheet is accumulated depreciation. But, what is accumulated depreciation?

What is accumulated depreciation?

Accumulated depreciation is the accruingdepreciation资产。这是一家企业资产随着时间而贬值的总金额。基本上，累积的折旧是已分配给折旧费用的金额。

对于您使用的每个资产，都有一定的初始成本（又称原始基础）和随时间的价值损失（又称累积折旧）。

那么，哪种类型的帐户累积折旧？累积折旧是资产负债表上的一个对立资产帐户。这意味着这是一个资产帐户，可以抵消资产帐户it is normally associated with. In short, its balance is a credit that reduces the overall asset value. Unlike a typical asset account, a credit to a contra asset account increases its value and a debit decreases it.

随着资产的折旧费用，资产或资产组的累积折旧随着时间的推移而增加。

The following assets typically have (or will have) accumulated depreciation:

• 建筑物
• 机械
• Office equipment (e.g., computers)
• Furniture
• 固定装置
• Vehicles

How to calculate accumulated depreciation

There is no standard accumulated depreciation formula. However, there are a couple of ways to calculate accumulated depreciation. Here are the two main methods you can use when deciding how to calculate accumulated depreciation:

1. Straight-line
2. 双重平衡

Straight-line method

直线方法是计算累积折旧的最简单方法。使用直线方法，您可以在其余的使用寿命中以相等的资产折旧。

计算accumulated depreciation with the straight-line method, use the steps below:

1. Subtract the asset’s salvage value (the book value of an asset after all depreciation has been fully expensed) from its purchase price to determine the amount that can be depreciated
2. Divide the amount from Step 1 by the number of years in the asset’s useful life to get annual depreciation

Annual Depreciation = (Purchase Price – Salvage Value) / Years in Useful Life

Let’s take a look at the straight-line method in action, shall we? Say your business purchases a new machine for $30,000. It has a salvage value of $5,000 and a useful life of 10 years.

$2,500 = ($30,000 – $5,000) / 10 years

您的年度折旧为$ 2,500，这意味着您的资产每年折旧2500美元。

If you want to calculate monthly depreciation, simply divide your annual total by 12. For example:

Monthly Depreciation = $2,500 / 12

Your monthly depreciation for the machine would be ~$209.33.

双重平衡method

The double-declining balance method accounts for the majority of an asset’s depreciation occurring earlier in its lifespan. With this method, the asset depreciates more quickly in its earlier years, so it uses a depreciation rate of 2.

Check out the double-declining balance formula below:

（购买价格 - 打捞价值）x（有用寿命1 /年）x 2

Say you purchase acompany vehiclefor $50,000. The salvage value is $10,000, and its useful life is 10 years.

（购买价格 - 打捞价值）x（有用寿命1 /年）x 2

($50,000 – $10,000) X (1 / 10) X 2

对于第一年，您的年度折旧费用为8,000美元。要找到2年，请从购买价（50,000美元至8,000美元）中减去总折旧费用，然后遵循相同的公式。

($42,000 – $10,000) X (1 / 10) X 2

For Year 2, your annual depreciation expense is $6,400.

Continue following this formula for the remaining years to determine how much your asset depreciates over time.

Year 1	$8,000
Year 2	$6,400
Year 3	$ 5,120
Year 4	$4,096
Year 5	$3,276.80
Year 6	$ 2,621.44
Year 7	$ 2,097.15
Year 8	$1,677.72
Year 9	1342 .99点
Year 10	$1,073.74

How to record accumulated depreciation

So, how do you record accumulated depreciation in your books? Glad you asked. Let’s take a look-see at an accumulated depreciation example using the straight-line method.

You find that your asset’s depreciation for the year is $12,000, or $1,000 per month. Each month, record the following transaction in your books:

日期	账户	Debit	信用
XX/XX/XXXX	Depreciation Expense	1,000
	积累的折旧		1,000

Debit your Depreciation Expense account $1,000 each month and credit your Accumulated Depreciation account $1,000.

Because your Accumulated Depreciation account has a credit balance, it decreases the value of your assets as they increase.

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