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Depreciation is a non-cash expense and is charge to Income Statement while Accumulated Depreciation (as the name suggests, it is cumulative) is a liability and therefore part of Balance Sheet. Usual Entry is therefore Debit Depreciation, Credit Accumulated Depreciation.
Accounting treatment is governed by Accounting Standards which are fairly similar in all countries. However, the guidelines may differ in specifying Life (in No # of years) of Asset, Method of Depreciation i.e. Straight Line or SLM, Written Down Value or WDV, Units of Production Method etc..
