Depreciation balances the cost value of operating assets down to their useful life in a logical and systematic way. The goal is to balance appropriate fees against income. However, the status of the financial key Accumulated Depreciation stands for? The total amount that has been charged in the form of depreciation during the period of use The amount that can be obtained for the property on the market, i.e. the value of the property The amount that has been set aside to finance new operating assets The amount that was recognized as depreciation during the operating year