Why Does Accumulated Depreciation Has A Normal Credit Balance

Because, Accumulated Depreciation is a Contra Asset Account which is deducted from the closing balances of relevant Depreciating Assets on the Balance Sheet.

As we know that assets have normal debit balance so a contra asset account is just the opposite of an asset account to find out the Net Realizable value of assets.

The unfavourable, negative Disposal of Depreciating Assets. or unusual balance is debit for accumulated depreciation and it is made in case of