We always deduct Accumulated Depreciation from the Property, Plant And Equipment and shown the asset side in the Balance Sheet. And We charge depreciation exp. which is non cash item in Income Statement. If we want to invest in any area ( exm: Fixed asset or Stock market ) from the accumulated depreciation fund, can it be possible? If yes what would be the accounting treatement and how we reflect in the accounts.

Please reply.

Regards,

Rajib