depreciation不是在current assets下的,而是在固定資產(chǎn)下,流動(dòng)資產(chǎn)是不計(jì)提折舊的.一般在long term assets下面 會(huì)有accumulated depreciation/amortization,因?yàn)楣潭ㄙY產(chǎn)隨著使用時(shí)間增長(zhǎng)而折舊.一般算的時(shí)候PPE這項(xiàng)乘折舊率時(shí)間（根據(jù)折舊方法）,PPE減去accu.depr.就是net PPE.舉個(gè)簡(jiǎn)單的例子,實(shí)際的報(bào)表項(xiàng)目會(huì)比我打的多一些.
Current Assets 下面是分類的流動(dòng)資產(chǎn)
Cash And Cash Equivalents
Short Term Investments
Net Receivables
Inventory
Other Current Assets
Total Current Assets 流動(dòng)資產(chǎn)匯總
下面是固定資產(chǎn).有時(shí)有無(wú)形資產(chǎn),比如goodwill這種.
Long Term Investments
Property Plant and Equipment（PPE）
Accumulated Depreciation /Amortization
Other Assets
Total Assets 所有資產(chǎn)（流動(dòng)+固定）
像你說(shuō)的大部分都在depreciation說(shuō)明這個(gè)公司的固定資產(chǎn)使用時(shí)間長(zhǎng)已經(jīng)比較舊了.