Is depreciation expense equal the changes in the accumulated depreciation?

CFA Level II
#1

Hi
As the question says, Is depreciation expense equal the changes in the accumulated depreciation?

If the depreciation is not explicitly given, Could you not get it from change in the accumulated depreciation?

But in some schweser question, I find them different.
Can anybody explain why?

Thank you :slight_smile:

#2

No.

Accumulated depreciation may change because you sell a depreciated asset; the accumulated depreciation for that asset is removed from the balance sheet.