q**i
发帖数: 174 | 1
it is not an asset: it is simply a negative number to gross book value.
in essence, it reduces total assets, or net book value. | q**i
发帖数: 174 | 2
it is a deduction to assets (thus, having a negative number).
for example, your pp&e would look like this:
gross book value: 100;
accumulated depreciation: -25;
net book value: 100-25=75. | r******e
发帖数: 5 | 3
accumulated depreciation is contra asset account, it always follows the asset
account which it prefers, the amount should be substracted from the amount of
the asset. It is a permernant account, don't close it.It is based on the
matching prinpicle, you must match the expense with revenue it is helped to
produce. after the substraction, the remained amount of the asset is called
book value.
【在 q**i 的大作中提到】
:
: it is a deduction to assets (thus, having a negative number).
: for example, your pp&e would look like this:
: gross book value: 100;
: accumulated depreciation: -25;
: net book value: 100-25=75.
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