An accumulated depreciation account is offset against total assets on the balance sheet. increases on the debit side. is a contra-liability account. has a normal credit balance.

normal credit balance

Explanation:

The accumulated depreciation is the sum of all the depreciation that has been allotted to an asset over the period of use. Depreciation is the systematic allocation of expense to an asset.

To account for it,

Debit depreciation

Credit Accumulated depreciation.

As such, accumulated depreciation which is netted off the cost of an asset to get the asset's net book value is a normal credit balance.

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