{"id":7632,"date":"2022-05-13T18:07:48","date_gmt":"2022-05-13T18:07:48","guid":{"rendered":"https:\/\/salsabil-arabia.com\/?p=7632"},"modified":"2023-08-18T12:30:11","modified_gmt":"2023-08-18T12:30:11","slug":"adjusting-entry-for-depreciation-expense","status":"publish","type":"post","link":"https:\/\/salsabil-arabia.com\/ar\/adjusting-entry-for-depreciation-expense\/","title":{"rendered":"Adjusting Entry for Depreciation Expense Calculation Example"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;margin-bottom: 1em;padding: 1em;width: 350px\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Accounting Education<\/a><\/li>\n<li><a href=\"#toc-1\">How Are Depreciation Journal Entries Recorded?<\/a><\/li>\n<li><a href=\"#toc-2\">What Is Fixed-Asset Accounting?<\/a><\/li>\n<li><a href=\"#toc-3\">How Do You Handle Accounting for Deposits on Fixed Assets?<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='margin-left:auto;margin-right:auto' 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\" width=\"256px\" alt=\"journal entry for depreciation\" \/><\/p>\n<p>Save time, reduce risk, and create capacity to support your organization&#8217;s strategic objectives. BlackLine\u2019s foundation for modern accounting creates a streamlined and automated close. We\u2019re dedicated to delivering the most value in the shortest amount of time, equipping you to not only control close chaos, but also foster F&amp;A excellence. Streamline and automate intercompany transaction netting and settlement to ensure cash precision.Enable greater collaboration between Accounting and Treasury with real-time visibility into open transactions.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' 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\" width=\"257px\" alt=\"journal entry for depreciation\" \/><\/p>\n<p>In conclusion, accurate recording of depreciation is essential for businesses to provide accurate financial statements and tax returns. By following the guidelines for calculating depreciation and recording depreciation journal entries, businesses can ensure that their financial statements accurately reflect the true value of their assets. This, in turn, provides stakeholders with the information they need to make informed decisions about the business. When recording depreciation in the general ledger, a company debits depreciation expense and credits accumulated depreciation. Depreciation expense flows through to the income statement in the period  it is recorded. Accumulated depreciation is presented on the balance sheet below the line for related capitalized assets.<\/p>\n<h2 id=\"toc-0\">Accounting Education<\/h2>\n<p>The prior depreciation expense cannot be changed as it was already reported. To calculate the straight-line depreciation expense of this fixed asset, the company takes the purchase <a href=\"https:\/\/www.digitalconnectmag.com\/a-deep-dive-into-law-firm-bookkeeping\/\">https:\/\/www.digitalconnectmag.com\/a-deep-dive-into-law-firm-bookkeeping\/<\/a> price of $100,000 minus the $30,000 salvage value to calculate a depreciable base of $70,000. This results in an annual depreciation expense over the next 10 years of $7,000.<\/p>\n<div style='text-align:center'><iframe width='569' height='310' src='https:\/\/www.youtube.com\/embed\/3h4JwXOlDpM' frameborder='0' allowfullscreen><\/iframe><\/div>\n<p>Computers, cars, and copy machines are just some of the must-have company assets you use. When it\u2019s time to buy new equipment, know how to account for it in your books with a purchase of equipment journal entry. Rather than requiring an accounts payable clerk  to know each specific destination account, this method allows them to work from the clearing account. The balance is usually 0.00 because the clearing account gets credited and the fixed-asset account is debited the same amount.<\/p>\n<h2 id=\"toc-1\">How Are Depreciation Journal Entries Recorded?<\/h2>\n<p>Accumulated depreciation is carried on the balance sheet until the related asset is disposed of and reflects the total reduction in the value of the asset over time. In other words, the total amount of depreciation expense recorded in previous periods. Though similar sounding in name, accumulated depreciation and accelerated depreciation refer to very different accounting concepts. Accumulated depreciation refers to the life-to-date depreciation that has been recognized that reduces the book value of an asset. On the other hand, accelerated depreciation refers to a method of depreciation where a higher amount of depreciation is recognized earlier in an asset\u2019s life.<\/p>\n<ul>\n<li>The Internal Revenue Service (IRS) requires businesses to record depreciation expenses in their tax returns.<\/li>\n<li>The asset entries are entered as negative numbers because the value of each asset is going down.<\/li>\n<li>Such assets include interest from certificates of deposit, short-term investments and vacant land that will appreciate.<\/li>\n<li>The income statement account Depreciation Expense is a temporary account.<\/li>\n<li>The equipment is going to provide the company with value for the next 10 years, so the company expenses the cost of the equipment over the next 10 years.<\/li>\n<\/ul>\n<p>They also ensure that accounting departments record and track assets correctly as well as handle tax accounting requirements for fixed assets. A daily summary is used for tracking business cash flow in the books, and represents a report or record that provides a snapshot of a business\u2019s financial transactions for a given day. It is a tool used <a href=\"https:\/\/investrecords.com\/the-importance-of-accurate-bookkeeping-for-law-firms-a-comprehensive-guide\/\">law firm bookkeeping<\/a> by high-transaction volume businesses to monitor their daily inflows and outflows of cash. The Internal Revenue Service (IRS) requires businesses to record depreciation expenses in their tax returns. The IRS recognizes that some assets lose value over time and, therefore, allows companies to take a tax deduction for this decrease in value.<\/p>\n<h2 id=\"toc-2\">What Is Fixed-Asset Accounting?<\/h2>\n<p>Each period, the depreciation expense recorded in that period is added to the beginning accumulated depreciation balance. An asset&#8217;s carrying value on the balance sheet is the difference between its historical cost and accumulated depreciation. At the end of an asset&#8217;s useful life, its carrying value on the balance sheet will match its salvage value. The depreciation expense appears on the income statement like any other expense.<\/p>","protected":false},"excerpt":{"rendered":"<p>Content Accounting Education How Are Depreciation Journal Entries Recorded? What Is Fixed-Asset Accounting? How Do You Handle Accounting for Deposits on Fixed Assets? Save time, reduce risk, and create capacity to support your organization&#8217;s strategic objectives. BlackLine\u2019s foundation for modern accounting creates a streamlined and automated close. We\u2019re dedicated to delivering the most value in<\/p>\n<div class=\"bottom-meta\">\n  <a href=\"https:\/\/salsabil-arabia.com\/ar\/adjusting-entry-for-depreciation-expense\/\"><span class=\"text-more\">Read More<\/span><\/a><a href=\"#\" class=\"jm-post-like entry-like\" data-post_id=\"7632\" title=\"Like\"><i class=\"fa fa-heart-o icon-unlike\"><\/i><\/a><\/div>","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"cybocfi_hide_featured_image":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-7632","post","type-post","status-publish","format-standard","hentry","category-uncategorized","entry opacity"],"_links":{"self":[{"href":"https:\/\/salsabil-arabia.com\/ar\/wp-json\/wp\/v2\/posts\/7632"}],"collection":[{"href":"https:\/\/salsabil-arabia.com\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/salsabil-arabia.com\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/salsabil-arabia.com\/ar\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/salsabil-arabia.com\/ar\/wp-json\/wp\/v2\/comments?post=7632"}],"version-history":[{"count":0,"href":"https:\/\/salsabil-arabia.com\/ar\/wp-json\/wp\/v2\/posts\/7632\/revisions"}],"wp:attachment":[{"href":"https:\/\/salsabil-arabia.com\/ar\/wp-json\/wp\/v2\/media?parent=7632"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/salsabil-arabia.com\/ar\/wp-json\/wp\/v2\/categories?post=7632"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/salsabil-arabia.com\/ar\/wp-json\/wp\/v2\/tags?post=7632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}