Depreciation Expense (adjustment)

Life Adjustments

Example: You place an asset in service in Year 1, Quarter 1. The asset cost is $4,000, the life is 4 years, and you are using straight-line depreciation. In Year 2, Quarter 2, you change the asset life to 5 years.

Expensed

Account Description	Debit	Credit
Depreciation Expense	200.00
Accumulated Depreciation	50.00
Depreciation Expense (adjustment)		250.00

Oracle makes a one time journal entry for the Depreciation adjustment of 250.

I would like to know if the Depreciation Expense (adjustment) a/c is the same as the depreciation expense a/c setup at category level?

If not where it is setup? Do I have to specify a different accounting code for the depreciation expense (adjustment)?