What Is Accrued Depreciation?

Accrued depreciation amount refers to the amount of depreciation of the original price of the fixed asset after deducting its estimated net residual value.

Accrued depreciation

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Accrued depreciation amount refers to the amount of depreciation of the original price of the fixed asset after deducting its estimated net residual value.

The fixed assets that have been accrued for impairment shall also be deducted from the accumulative amount of the provision for impairment of fixed assets.