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True or false: Accumulated Depreciation is a contra-account to a long-lived asset account, such as Equipment. This means that it is added to and increases the balance of the long-lived asset in the balance sheet.

Question

True or false: Accumulated Depreciation is a contra-account to a long-lived asset account, such as Equipment. This means that it is added to and increases the balance of the long-lived asset in the balance sheet.

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Solution

False. Accumulated Depreciation is indeed a contra-account to a long-lived asset account like Equipment. However, it does not increase the balance of the long-lived asset. Instead, it decreases the book value of the asset. It represents the total amount of depreciation expense that has been recognized to date since the asset was put into use. It is subtracted from the asset's cost to arrive at the net book value that appears on the balance sheet.

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