Provision for depreciation

Provision for depreciation means amount set aside for reserving depreciation on assets.
when depreciation is charged on assets such depreciation is taken from depreciation reserve and for this the depreciation is credited to depreciation reserve account and debited to p/l a/c and for double effect depreciation reserve is debited to depreciation account

Yeah that is my question ...as you said that for double effect, depreciation reserve acc dr
to depreciation acc.
but in this topic, entry is given reverse that
depreciation acc. dr
to depreciation reserve acc

I am talking about very first entry...

The basic journal entry for depreciation is to debit the Depreciation Expense account (which appears in the income statement) and credit the Accumulated Depreciation account (which appears in the balance sheet as a contra account that reduces the amount of fixed assets). Over time, the accumulated depreciation balance will continue to increase as more depreciation is added to it, until such time as it equals the original cost of the asset. At that time, stop recording any depreciation expense, since the cost of the asset has now been reduced to zero.

Ohh yes...got it...it means it is different than provision for doubtful debts entries at this point....here , we have to bring the value of asset as nil value but in case of provision for doubtful debts we have to just write off the bad debt....

in case of writing off bad debt, we pass the entry as follows

provision for doubtful debts acc dr
to bad debt acc.

but in case of provision for depreciation...
depreciation acc dr
to provision for depreciation acc
to accumulate the depreciation and to bring the value at zero value...

is it correct????

Yes you are right

Thanks a lot sir..

Ur welcome