What account is the depreciation expense of the plant taken into account

Manufacturing overhead account. Depreciation of buildings, machinery and equipment for the production plant, as an overhead cost, charged to the manufacturing overhead account, debit manufacturing overhead, credit accumulated depreciation; fixed assets depreciation expense based on the original value of the fixed assets and the depreciation rate determined by the calculation of the fixed assets, in accordance with a certain standard apportionment of the period of indirect costs and period costs. The scope of accounting for fixed assets: according to its economic use can be divided into: production fixed assets: involved in or directly serving the production process of housing, buildings, machinery and equipment, industrial appliances, transportation equipment and other types of fixed assets; non-production fixed assets: refers to the types of fixed assets that do not directly serve the production process, such as housing, buildings, equipment used in the residence of the employees, appliances, public utilities, cultural life, Healthcare, etc.