How does the adjustment for depreciation differ from other deferral adjustments?

The depreciation adjustment results in an increase to a long-lived asset account while the other deferral adjustments reduce asset accounts.

The depreciation adjustment uses a contra-asset account rather than reducing the asset accounts directly.

The depreciation adjustment increases a liability account rather than reducing an asset account directly.

The depreciation adjustment is not a deferral adjustment, but rather an accrual adjustment.