Question

provision for depreciation on machinery in which side come in trail balance​

Answer 1

Shown as a credit item

All the liabilities and provisions account are always having a credit balance. When the depreciation is provided in the books by creating a depreciation provision account, following entry will be passed:

Depreciation A/c                 Dr.

  To Provision for Depreciation A/c 

Provision for depreciation will be shown as credit item in the trial balance.