I would like to group the asset with the accumulated depreciation directly under the asset on the Balance Sheet.  However, I understand the asset is categorized as a fixed asset, however, the accumulated depreciation is categorized as an "other asset" so it can't grouped directly under the asset.  Is this correct?  Is there another way to keep the asset and accumulated depreciation together on the Balance Sheet?

Also, should the accumulated depreciation show up as a negative number on the Balance Sheet?