22 
BULLETIN 811. U. S. DEPARTMENT OF AGRICULTURE. 
H. RESERVES. 
Reserve for Depreciation — Buildings {S-l 
Debit: 
Credit: 
1. With the cost value of entire build- 
1. With the amount reserved at the 
ings or parts of buildings discarded 
time of opening the books as shown 
or destroyed. (Credit Buildings.) 
by the balance sheet. 
2, At the end of the fiscal period with 
the estimated amount of depre- 
ciation. (Debit Depreciation on 
Plant. 
Where an entire roof, floor, or other part of a building is renewed, the original cost 
of the renewed part should be charged to this account, and the cost of the renewal to 
the Buildings account. 
See Extraordinary Losses, page 28. 
Reserve for Depreciation — Machinery and Equipment (H-Z . 
Debit: 
Credit: 
I. With the east value of machinerv or 
1. With the amount reserved at the 
equipment destroyed or discarded. 
time of opening the books as shown 
1 Credit Machinery and Equip- 
bv the balance sheet. 
ment.) 
2. With the estimated amount of depre- 
2. With the difference between the cost 
ciation at the end of the fiscal 
value and amount realized from 
period. (Debit Depreciation on 
items sold. (Credit Machinery 
Plant.) 
and Equipments 
C. With any amounts realized on sales 
of machinery and equipment 
which have previously been 
charged to this account. 
z for Depreciation — Office Furniture and Equipment (E-3) 
Debit: 
1. With the cost value of items de- 
stroyed or discarded. (Credit 
Office Furniture and Equipment. • 
2. With the difference between cost 
and amount realized from items 
sold* (Credit Office Furniture and 
Equipment.) 
Credit: 
1. With the amount reserved at the 
time of opening the books as shown 
by the balance sheet. 
2, With the estimated amount of depre- 
ciation at the close of the fiscal 
period. (Debit Depreciation on 
Plant. 
With any amounts realized on sales 
)i items which have previously 
been charged to this account. 
3. 
See Extraordinary Losses, page 28. 
