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Accumulated Depreciation, Total (SF.BS.AccumulatedDepreciationTotal)

May 5, 2021 Sentieo Support

Accumulated Depreciation, Total (SF.BS.AccumulatedDepreciationTotal) refers to the aggregate of accumulated depreciation to each of the fixed assets, included in the following items:

Accumulated Depreciation, Total (SF.BS.AccumulatedDepreciationTotal) is a contra account to assets, so it is always a negative figure.

Accumulated Depreciation, Total (SF.BS.AccumulatedDepreciationTotal) includes:

  • Amortization of capitalized tangible fixed assets under finance lease
  • Depreciation of fixed assets leased out as rental property
  • The accumulated depreciation or amortization of tangible right-of-use assets held under financial (capital) or operating lease contracts
  • Depletion of consumable natural resources
  • Asset impairment as extraordinary diminution of value of fixed assets

The depreciation of investment properties in the United States Accumulated Depreciation, Total (SF.BS.AccumulatedDepreciationTotal) does not include:

  • Depreciation/amortization of nuclear fuel in utility companies (shown in “Utility Plant Accumulated Depreciation” (AUPT))
  • Amortization of intangible fixed assets (shown in “Accumulated Intangible Amortization” (SF.BS.AccumulatedIntangibleAmortization))
  • Accumulated amortization of intangible right-of-use assets held under financial (capital) or operating lease contracts (shown in “Accumulated Intangible Amortization” (SF.BS.AccumulatedIntangibleAmortization))
  • Depreciation of investment properties outside of the US (shown in “Long- Term Investments – Other” (SF.BS.LTInvestments_Other))
  • Accumulated amortization of deferred costs not reported in fixed assets (shown in “Deferred Charges” (SF.BS.DeferredCharges))
  • Properties under construction (shown in “Construction in Progress – Gross” (SF.BS.ConstructionInProgressGross))
  • Properties used up and retired (classified as Other Long-Term Assets (SF.BS.OtherLongTermAssets) when reported other than as a part of tangible fixed assets, or Other Assets (SF.BS.OtherAssets) when assets of the company are not delineated between current and non-current)
  • Fixed assets under discontinued operations (classified as a part of Discontinued Operations – LT Asset (SF.BS.DiscontinuedOperations_LTAsset))