accumulated depreciation

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The total amount of depreciation that has been recorded for an asset since its date of acquisition. For example, a computer with a 5-year estimated life that was purchased for $2,000 would have accumulated depreciation of $800 [( ^$2,000/₅ ) × 2] and a book value of $1,200 ($2,000 - $800) after 2 years of straight-line depreciation. Also called depreciation reserve.

accumulated depreciation

Also called accrued depreciation.

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book value
depreciation

depreciation reserve
plant and equipment

T's basis in the new building is $625,000 ($630,000 cost of the surrendered building, minus $200,000 accumulated depreciation, plus $195,000 cash paid).

Depreciation of property acquired subject to secs. 1031 and 1033 by Martin, Kathleen K. / The Tax Adviser

It also proposes to add another new Item 302(d) of Regulation S-K to elicit certain information concerning tangible and intangible long-lived assets and related accumulated depreciation, depletion and amortization.

FEI Invites Comments On SEC Selective Disclosure Proposals by Financial Executive

* Accumulated depreciation, depletion and amortization of property, plant and equipment

SEC reduces reporting requirements for U.S. and foreign registrants by Journal of Accountancy

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