Depreciation of equipment is charged to which account

Depreciation of fixed assets is charged to different accounts depending on the department,

Fixed assets used in the basic production plant of an enterprise are depreciated to manufacturing costs;

Fixed assets used in the management department are depreciated to administrative expenses;

Fixed assets used in the sales department are depreciated to selling expenses;

Fixed assets used in the process of self-construction are depreciated to the cost of construction in progress;

Fixed assets leased out for operation are depreciated to the cost of other operations;

Fixed assets not in use are depreciated to the administrative expenses;

Fixed assets used by an enterprise in research and development of intangible assets are depreciated to the research and development expenditures;

The depreciation of an enterprise's own house, which is provided to employees for free, should be included in the remuneration payable to employees.