The credit side of the depreciation account is mainly accumulated depreciation, and the debit side is different according to the different departments that bear the costs, the accounts used are different, the specific accounting treatment is as follows:
Borrow: administrative expenses - depreciation administration,
Borrow: selling expenses - depreciation of sales departments,
Borrow: manufacturing overhead - depreciation workshop department,
Borrow: cost of main business - depreciation when directly into the cost,
credit: accumulated depreciation.