Accumulated "Depreciation" is recorded on Income Statement or Balance Sheet?

Option2 is the right answer.

Accumulated depreciation on Balance sheet and Depreciation on Income statement. 

      Depreciation expense -Dr   (Income Statement)

Option2 .                   Accumulated Depreciation-Cr( Balance Sheet)

Balance sheet is the correct answer 

Thank you 

Answer is Balance sheet (contra asset).

Accumulated depreciation in the Balance Sheet 

The answer is:2. Balance Sheet ..

The correct Answer is option2. Balance Sheet.

Agree with all answers//////////////////

It will recorded in the balance sheet if we book the fixed assets on cost basis otherwise accumulated depreciation is deducted from the cost price of the assets in the depreciation chart & booked the assets on WDV