differeciate between depreciation and depreciation reserve fund

DEPRECIATION IS THE AMOUNT CHARGED FROM PL A/C (FOR DEP. ON AN ASSET)AND IT IS DEDUCTED FROM CONCERNED ASSETWHILEIN CASE OF DEP. RES. FUND.ITIS KEPT IN A SEPARATE A/C NAMED AS DEP. RES.FUND AFTER CHARGING FROM PL A/C AND SHOWN IN LIB. SIDE OF BALANCE SHEET AND NOT DEDUCTED FROM CONCERNED ASSET.