The amount of depreciation added to net income equals the sum of the debits to the Accumulated Depreciation account.

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The amount of depreciation added to net income equals the credits to the Accumulated Depreciation account, not the sum of the debits. Depreciation is a contra asset account, which means it has a credit balance. As depreciation is recorded, the Accumulated Depreciation account is credited, reducing the value of the asset on the balance sheet. This reduction in value is what is added back to net income to calculate cash flow from operations using the indirect method.

The Amount of Depreciation Added to Net Income Equals the Sum