"Reserve for depreciation" is an appropriate alternative designation for "accumulated depreciation".

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"Reserve for depreciation" is not an appropriate alternative designation for "accumulated depreciation". "Reserve for depreciation" refers to a separate account used to set aside funds for future depreciation expenses, while "accumulated depreciation" represents the total amount of depreciation that has been recognized and charged against an asset's book value over time.

"Reserve for Depreciation" Is an Appropriate Alternative Designation for "Accumulated