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Journal Entry For Accumulated Depreciation On Equipment

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The Adjusting Journal Entry to record for Accumulated Depreciation (AD) on equipment is shown below: Depreciation Expense Account - Equipment  XXX                                                                                 Accumulated Depreciation a/c - Equipment XXX                                                      (Depreciation On Equipment Recorded For The Period) Here, we debit DE as it is allocated while AD - Equipment is credited as it is the reversal of non-current assets or fixed asset account which reduce its balance on balance sheet. What Kind Of Account Is Accumulated Depreciation Equipment? Depreciation Expense Account ...