In appraisal, accrued depreciation is the loss in value from reproduction or replacement cost new due to all causes except depletion, as of the date of appraisal. This differs from accounting depreciation, which is the difference between the original cost and current book value of an item. Accrued depreciation is measured as of the appraisal date and applies only to improvements. Accrued depreciation reflects the demand side of the market. The cost of construction represents the supply side of the market. Cost and value are most similar when improvements are new and represent highest and best use.

具体要看语境：如果这里的计提折旧是一个偏正结构，即计提的折旧，则为accrued depreciation；若是一个动宾结构，则直接accrue depreciation。
计提，也叫应计，动词为accrue，名词为accrual(s)，accrual method即应计法，也就是权责发生制

--------------------------------------------------
Note added at 2小时 (2019-10-25 12:57:25 GMT)
--------------------------------------------------

你能把原文发出来吗？没看到“计提”二字呀。我没看懂你的提问。

--------------------------------------------------
Note added at 2小时 (2019-10-25 12:59:59 GMT)
--------------------------------------------------

但是有一点，一般都用被动语态。，所以初步判定应当是be accrued

--------------------------------------------------
Note added at 2小时 (2019-10-25 13:50:33 GMT)
--------------------------------------------------

不好意思，今天网页老半天打不开，不止问题出在哪里：
这里的按照不是按照，而是当作。
For idle fixed assets, depreciation shall be accrued as if they are fixed assets in use.

--------------------------------------------------
Note added at 2小时 (2019-10-25 13:53:40 GMT)
--------------------------------------------------

坏账准备为Provisions for bad debts
这里的准备即准备金，与储备金reserves相区别，香港的叫法为“拨备”，我暂时打不开其他网页，这里先告诉你用着。
坏账也叫呆账，都是用bad debts