According to Bens Soft Pretzels' 2025 Franchise Disclosure Document, the accumulated depreciation as of December 31, 2024, was $167,053. This figure represents the total depreciation expense that Bens Soft Pretzels has recorded against its assets up to that point in time. Accumulated depreciation is a contra-asset account, meaning it reduces the book value of the company's assets. The assets subject to depreciation include property and equipment, which had a total cost of $623,478 in 2024. The net property and equipment, after deducting accumulated depreciation, was $456,425.

For a prospective franchisee, understanding accumulated depreciation is crucial for assessing the financial health and asset management practices of Bens Soft Pretzels. It provides insight into how the company values its assets and manages its depreciation expenses. Higher accumulated depreciation relative to the cost of assets may indicate older assets or aggressive depreciation policies, while lower accumulated depreciation may suggest newer assets or more conservative depreciation practices.

It is important to note that depreciation is a non-cash expense, meaning it does not involve an actual outflow of cash. However, it does impact the company's net income and taxable income. Franchisees should review the financial statements carefully and consult with a financial advisor to fully understand the implications of accumulated depreciation and other accounting policies on the financial performance of Bens Soft Pretzels.

Reviewing the balance sheets for 2023 and 2022, the accumulated depreciation was $(166,107) and $(116,295) respectively. This shows an increase in accumulated depreciation year over year.