In manufacturing, depreciation of office machine is charged to

Explanation

Office machines are administrative assets, not factory equipment. Depreciation on office items is an administrative expense. All administrative expenses go to the profit and loss account.

Trading account handles direct costs of making products. Appropriation account splits profits. Balance sheet shows asset values but doesn’t record ongoing expenses like depreciation.

Key distinction: Factory machine depreciation goes to manufacturing account. Office machine depreciation goes to profit and loss account.