What are the accounting entries for depreciation of purchased equipment?

When the enterprise purchases the equipment, according to the purchase price of the equipment, transportation costs and other taxes, etc. to confirm the amount of the equipment, the entry is,

Borrow: Fixed Assets - XX Assets - Purchase Price / Transportation Costs, etc.,

Taxes Payable - VAT Payable -Input Tax,

Credit: Bank Deposit etc.

When the actual depreciation is made, depreciation is charged according to certain depreciation method after deducting the salvage value from the recorded amount, and the entry is,

Borrow: Administrative Expenses - Depreciation Expense,

Credit: Accumulated Depreciation.