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Depreciation – a decrease in the value of an asset due to wear and tear. Accumulated Depreciation – the total amount of depreciation calculated on a particular asset. APC – refers to Asset transactions other than depreciation.
Dpereciation is a decrease in the value of an asset due to wear and tera for particular period of time while accumilated depreciation means the total amount of depreciation calcuated over a particular asset. APC refers to asset transactions other then depreciation.
Depriciaton is for one year
Accumlated Depricition for the entire Period
Depreciation is the amount or cost that is lost by a tangible/ fixed asset due to normal wear and tear ..whereas ;
Accumulated depreciation is the aggregate amount or cost of depreciaton charged to a particular fixed asset over its life..
APC stands for Acquisition and production cost.. its a basic or initial cost that would be incurred in order to acquire a fixed asset or to produce it internally..