Retail

Furniture & Equipment Monthly Depreciation

Monthly depreciation on store furniture, display cases, and shelving.

Account NameTypeDebit ($)Credit ($)
Depreciation Expense (Furniture & Fixtures)Expense (+)250.00-
Accumulated Depreciation (F&F)Contra-Asset (+)-250.00

💡 Accountant's Note

Retail fixtures are depreciated over 5 years (straight-line). The monthly charge is part of the fixed overhead that management must monitor relative to store sales volume.

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