Русско-англо-русский юридический словарь

Accumulated depreciation is the total depreciation for a fixed asset that has been charged to expense since that asset was acquired and made available for use. The accumulated depreciation account is an asset account with a credit balance (also known as a contra asset account); this means that it appears on the balance sheet as a reduction from the gross amount of fixed assets reported. (accountingtools.com)

trial balance: a list of the debit and credit balances of accounts in a double-entry ledger at a given date prepared primarily to test their equality (Merriam-Webster Dictionary)