Accounting for depreciation of plant and equipment is shown below bookkeeping accounts.
| 7831 | Depreciation of machinery and equipment |
| 7832 | Depreciation of equipment and tools |
| 7833 | Depreciation of installations |
| 7834 | Depreciation on cars and other transport equipment |
| 7835 | Depreciation of computers |
| 7836 | Depreciation on leased assets |
| 7837 | Any accounts account |
| 7838 | Any accounts account |
| 7839 | Depreciation of other machinery and equipment |