Automatic Depreciation

1

I’m a non accountant ‘playing’ with the above. I take on board the topic Re-Valuing an Asset, which mentions the use of periodic journal entries for increase in value of assets (eg properties), or simply leaving them at book value. However, I wondered why the automatic depreciation will not calculate a ‘negative %age depreciation’ ( ie increase in value) when it reports. It reports a -& but doesn’t calculate the depreciation (appreciation).

If this sounds a stupid question reflecting my general accounting ignorance, then I apologise in advance.

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2

Depreciation, by definition, is a reduction in value over time.

3

Thanks for reminding me of its defination.
I often need to be reminded that mathematical truths can not always be carried over into accountancy, which has its own restraints and dogma. Accountancy is maths in part, it seems.
In maths, a neg neg is a positive, and Depreciation and Appreciation are exactly the same, apart from the direction of change.