Retail

Leasehold Improvement — Monthly Depreciation

Monthly depreciation charge on the store fit-out.

Account NameTypeDebit ($)Credit ($)
Depreciation Expense (Store Fit-Out)Expense (+)1,333.00-
Accumulated Depreciation (Leasehold)Contra-Asset (+)-1,333.00

💡 Accountant's Note

An JOD 80,000 fit-out over a 5-year lease generates JOD 1,333/month of depreciation. This is a significant fixed cost that must be covered before the store is profitable.

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