Ordinary repairs usually result in a debit to the appropriate Accumulated Depreciation account.

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Ordinary repairs do not result in a debit to Accumulated Depreciation. Instead, they are recorded as an expense and are debited to the appropriate expense account (such as Repairs and Maintenance Expense). Accumulated Depreciation is typically used to record the gradual decline in value of long-term assets over time.

Ordinary Repairs Usually Result in a Debit to the Appropriate