Atkins Corporation has provided the following information for the year ended December 31, 2016: The equipment account balance increased by $200,000 from the beginning of the year to the end of the year. The equipment accumulated depreciation account balance increased by $35,000 from the beginning of the year to the end of the year. Equipment costing $50,000 was sold during the year resulting in a $10,000 gain. Depreciation expense recorded on the equipment during the year was $65,000. Atkins Corporation has provided the following information for the year ended December 31, 2016: The equipment account balance increased $200,000. The equipment accumulated depreciation account increased $35,000. Equipment costing $50,000 was sold during the year resulting in a $10,000 gain. Depreciation expense recorded on the equipment during the year was $65,000.

***My questions - I am getting confused between accumulated depreciation and depreciation expense. The depreciation expnse recorded on the equipment for the year was $65,000. The equipment's accumulated depreciation account increased $35,000. How can the increase in accumulation be less than the actual expense? I'm very confused - please explain.***