Accumulated Depreciation, Total (SF.BS.AccumulatedDepreciationTotal)

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))