Accumulated Depreciation Is A Nominal Account Real Or Personal Account

Accumulated Depreciation is not a Nominal Account as it is not an expense account for the period.

It is also not a personal account as it is not related with the natural or living persons.

Yes, it is a contra real account (deducted from relevant fixed assets on balance sheet) as it is the reversal of relevant fixed or non current assets (which are Real Accounts). It is deducted from the cost of fixed assets on balance sheet. It is the sum of depreciation of all the depreciation charged for the year. It is a contra asset account means it is deducted from the cost of the non current asset on balance sheet. It shows the estimated aggregate cost of the fixed asset over its useful life.

So, we can say that accumulated depreciation is neither a nominal account nor a personal account but, in fact, it is a contra real account.