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Difference between Depreciation, Accumulated Depreciation and APC

Depreciation – a decrease in the value of an asset due to wear and tear

Accumulated Depreciation – the total amount of depreciation calculated on a particular asset.

APC – refers to Asset transactions other than depreciation


  • 24 Jan 2018 2:49 pm Romil Tripathi Helpful Answer

    1. The main difference is depreciation has to decrease from the asset and the asset shown  at net value.

    Where in case of accumulated depreciation, asset shown at book value and seperate account for acc. depreciation and it cannot be decrease from asset value. it will shown only when asset sale,that to by using asset disposal a/c.

    2. Depreciation is shown in p&l a/c debit side.

    Where as acc. depreciation shown in balance sheet liability side.