Depreciation Reserve

Dear Friends,

We are going to implement ERP systems. So, we need to create GL codes as per TB. I've created codes for all depreciation from 1st Apr to 31st Aug and this item will be reflected in PL. But, my doubt is how to create GL code for Depreciation Reserve (Day 1 to Aug 19) ? and where this item will be reflected in Final Accounts?

mohanraj_vkj @ yahoo.co.in