For contra-asset accounts, the rule is simply the opposite of the rule for assets. Therefore, to increase Accumulated Depreciation, you credit it. When you place an amount on the normal balance side, you are increasing the account. What is a Normal Balance in Accounting? Liability and capital accounts normally have credit balances. Understanding the nature… Poursuivre la lecture 1 4 Rules of Debit DR and Credit CR Financial and Managerial Accounting