Accumulated depreciation of equipment accounting entries:
Borrow: manufacturing costs (production plant equipment depreciation),
Borrow: other operating costs (rental equipment depreciation),
Borrow: research and development expenditures (research and development of intangible assets used in the enterprise equipment depreciation),
Borrow: construction in progress (the use of equipment depreciation of the project),
Borrow: engineering construction (building services use of equipment depreciation),
Borrow: labor costs (labor use of equipment depreciation),
Borrow: engineering construction (building services) depreciation),
borrow: construction (construction services using equipment depreciation),
borrow: labor costs (labor services using equipment depreciation),
credit: accumulated depreciation.