FTC教材上的Non-current题，紧急求救！

Coco acquired two fixed assets for cash on 1 August 2005 for use in her party organising business:1. a 25 year lease on a shop for 200000      2.a chocolate fountain for 4000.                  the fountain is to be depreciated at 25% pa using the reducing balance method.      A full year of depreciation is charged inthe year of acquisition and none in the year of disposal.       show the ledger account entries for these assets for the years ending 31 October 2005,2006 and 2007.          备注：主要看看depreciation charge 的账户的T型帐，为什么对于那个lease on a shop的累计折旧费用在借方记完后又从贷方转出了呢？   难道这个是传说中的累计折旧？