Depreciation Is A Nominal Account Real Or Personal Account

Depreciation is not a real account as it is not an asset account which is considered to be a real account account.

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

Yes, it is a Nominal Account which is charged to expense for the period and recorded in Income Statement. Actually, all the expense accounts are considered as nominal accounts.

So, we can say that a depreciation is a nominal account and not a real and personal account.