Accumulated Depreciation, Total (SF.BS.AccumulatedDepreciationTotal)

Accumulated Depreciation, Total (SF.BS.AccumulatedDepreciationTotal) is the sum of all the accumulated depreciation related to the following gross items:

Due to the nature of Accumulated Depreciation, Total (SF.BS.AccumulatedDepreciationTotal) as a contra account to assets, 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
  • Depreciation of investment properties in US

Accumulated Depreciation, Total (SF.BS.AccumulatedDepreciationTotal) does not include:

  • Depreciation/amortization of nuclear fuel in utility companies (shown in “Utility Plant Accumulated Depreciation”)
  • Amortization of intangibles (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 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 past their useful life and retired (shown in “Other Long-Term Assets” (SF.BS.OtherLongTermAssets) when not reported in tangible assets, or Other Assets (SF.BS.OtherAssets) when Current and Non-Current assets are not reported separately)
  • Fixed assets of Discontinued Operations (shown in “Discontinued Operations – LT Asset” (SF.BS.DiscontinuedOperations_LTAsset))