累計折舊
accumulated depreciation
關於從當時的資產放在服務，直到財務報表或納稅申報之日起的資產組或資產組折舊總額。這是總的備抵帳戶相關的資產帳戶。
Total DEPRECIATION pertaining to an ASSET or group of assets from the time the assets were placed in services until the date of the FINANCIAL STATEMENT or tax return. This total is the CONTRA ACCOUNT to the related asset account.