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. It is just an estimation of the cost of a Fixed Asset that a percentage of the cost of the non current asset will be reduced every year. It is a non cash item in Income Statement as it does not involve cash account in the adjusting entry.

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