What subjects does depreciation expense include?

Because depreciation expense accounts for a small proportion in the product cost, it is generally treated as an indirect expense and is included in the relevant comprehensive expenses according to its economic use and place of use.

For example, the depreciation expense of the fixed assets used in the basic production workshop should be recorded in the depreciation expense item in the manufacturing expense subsidiary ledger; Depreciation expenses of fixed assets used in auxiliary production workshops are recorded in the subsidiary ledger of auxiliary production expenses; The depreciation expense of fixed assets used by the administrative department of an enterprise shall be charged in the depreciation expense item in the subsidiary ledger of management expenses; Depreciation expenses of fixed assets used by the sales department should be recorded in the relevant items of the subsidiary ledger of product sales expenses.