diff --git a/erpnext/assets/doctype/asset/depreciation.py b/erpnext/assets/doctype/asset/depreciation.py
index c64b917..bfef57e 100644
--- a/erpnext/assets/doctype/asset/depreciation.py
+++ b/erpnext/assets/doctype/asset/depreciation.py
@@ -513,18 +513,22 @@
 			},
 			item=asset,
 		),
-		asset.get_gl_dict(
-			{
-				"account": accumulated_depr_account,
-				"debit_in_account_currency": accumulated_depr_amount,
-				"debit": accumulated_depr_amount,
-				"cost_center": depreciation_cost_center,
-				"posting_date": date,
-			},
-			item=asset,
-		),
 	]
 
+	if accumulated_depr_amount:
+		gl_entries.append(
+			asset.get_gl_dict(
+				{
+					"account": accumulated_depr_account,
+					"debit_in_account_currency": accumulated_depr_amount,
+					"debit": accumulated_depr_amount,
+					"cost_center": depreciation_cost_center,
+					"posting_date": date,
+				},
+				item=asset,
+			),
+		)
+
 	profit_amount = flt(selling_amount) - flt(value_after_depreciation)
 	if profit_amount:
 		get_profit_gl_entries(