Distributions To Owners

The total accumulated amount of the periodic (e.g., annual) depreciation charges which have been expensed to date relating to the capital assets recorded on the balance sheet. Accumulated depreciation is a contra-asset account (which simply means it is offset against an asset account) used in the capital asset accounts to produce the net book value of capital assets. (II-2, 10, 21, 34, 38, 40, 44)

Authorization Path: 2.2.5.2.43.1