Accounting Question - D&A expense vs. Change in Accumulated D&A

Why would depreciation and amortization expense reported for the current year be different than the change in accumulated depreciation and amortization from the most recent year and the year prior to that? The expense is greater than the change in accumulated D&A.

3 Comments
 
GED or Bust

When you sell PP&E, you have to remove its portion of accumulated depreciation from the balance sheet.

Just so there is no confusion, this is the most likely answer.

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