Accumulated depletion


Accumulated depletion is cumulated, accumulated or the sum of all current and previous financial periods depreciation expenses of a natural resource. Accumulated depletion account usually has credit balance and it is subtracted from the cost of relative natural resource in balance sheet
                               


                       
  Accumulated depletion Account of Mine



Balance c/d



3000

Balance b/d

Depreciation expenses

2000

1000


3000

3000