: SAGE: accumulated depreciation

social science subjects > health and social care > health care management > accounting and activity-based costing > accumulated depreciation

accumulated depreciation

Unlike supplies, which are physically consumed during the course of practice, fixed assets, such as computers, office furniture, X-ray equipment, and laser equipment are used or reused for several periods. The total verifiable costs associated with various fixed assets are normally reported on the balance sheet in a fixed assets section. [Source: Encyclopedia of Health Care Management; Accumulated Depreciation]

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