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Inventory Depreciation

Record the devaluation of assets over time using depreciation transactions between inventory, depreciation expense, and accumulated depreciation accounts.

Depreciation represents the devaluation of an asset over time. In Bkper, you track it by recording periodic transactions that move value from the asset into a depreciation expense account, with an accumulated depreciation account reflecting the total reduction.

The accounts

Set up your chart of accounts with the relevant asset, liability, and expense accounts to capture the full depreciation cycle.

Chart of accounts for inventory depreciation showing asset, accumulated depreciation, and expense accounts

The transactions

Receive inventory

When inventory arrives, record the transaction that increases your asset account.

Transaction recording the receipt of new inventory in Bkper

Pay for the inventory

Record the payment to reflect the cash outflow.

Transaction recording the payment for the new inventory

Depreciate inventory over time

Periodically record depreciation to reflect the loss of value. Each transaction moves a portion of the asset value into the depreciation expense.

Depreciation transactions reducing inventory value over time in Bkper

Sample book

Explore a working example of inventory depreciation in the Inventory Depreciation sample book.