We have fix assets and after 5 month we return it due to problem & we got full amount, what we do to the accumulated depreciation amount?

it depend on company policy on whether they charge depreciation on pr orator basis or annually. As for me depreciation should not be charged on5th month and accumulated depreciation account for the same asset should be closed showing that the asset in question has been disposed  off.

I don't no i which country u are working. But according to indian accounting standards you have to take depreciation for5 months and also likewise in IFRS. So as i think you have to take depreciation for5 months only if you have used these assets during the period of5 months.

Treat it as (Asset Disposal)......So accordingly as you would have already passed the acquisation of assets entry so pass reversal entry for accumulated depreciation and disposal of FA entry as well......difference treat it as Capital gain, if any. Further, this5 months whatever the production the FA has given will be the direct operational income to be debited to Income stmt.

depreciation should be write off.