{"id":5065,"date":"2025-01-02T22:48:59","date_gmt":"2025-01-03T04:48:59","guid":{"rendered":"https:\/\/www.emagia.com\/blog\/?p=5065"},"modified":"2025-02-04T03:16:33","modified_gmt":"2025-02-04T09:16:33","slug":"accounting-entry-for-depreciation-journal-entry","status":"publish","type":"post","link":"https:\/\/www.emagia.com\/blog\/accounting-entry-for-depreciation-journal-entry\/","title":{"rendered":"Accounting Entry for Depreciation Journal Entry","gt_translate_keys":[{"key":"rendered","format":"text"}]},"content":{"rendered":"<p>Depreciation is a cornerstone of modern accounting, providing businesses with a systematic way to <a href=\"\/blog\/cost-allocation\/\">allocate the cost<\/a> of tangible assets over their useful lives. This practice not only ensures accurate financial reporting but also aligns expenses with revenue generation. In this blog, we\u2019ll explore everything you need to know about <a href=\"\/blog\/journal-entries-on-depreciation\/\">depreciation journal entries<\/a>, including their significance, calculation methods, and practical examples.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-flat ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.emagia.com\/blog\/accounting-entry-for-depreciation-journal-entry\/#what-is-depreciation-in-accounting\" >What is Depreciation in Accounting?<\/a><\/li><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.emagia.com\/blog\/accounting-entry-for-depreciation-journal-entry\/#why-record-depreciation\" >Why Record Depreciation?<\/a><\/li><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.emagia.com\/blog\/accounting-entry-for-depreciation-journal-entry\/#the-accounting-entry-for-depreciation\" >The Accounting Entry for Depreciation<\/a><\/li><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.emagia.com\/blog\/accounting-entry-for-depreciation-journal-entry\/#depreciation-methods\" >Depreciation Methods<\/a><\/li><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.emagia.com\/blog\/accounting-entry-for-depreciation-journal-entry\/#impact-of-depreciation-on-financial-statements\" >Impact of Depreciation on Financial Statements<\/a><\/li><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.emagia.com\/blog\/accounting-entry-for-depreciation-journal-entry\/#examples-of-depreciation-journal-entries\" >Examples of Depreciation Journal Entries<\/a><\/li><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.emagia.com\/blog\/accounting-entry-for-depreciation-journal-entry\/#faqs-about-depreciation-journal-entries\" >FAQs About Depreciation Journal Entries<\/a><\/li><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.emagia.com\/blog\/accounting-entry-for-depreciation-journal-entry\/#conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n\n<h2><span class=\"ez-toc-section\" id=\"what-is-depreciation-in-accounting\"><\/span><strong>What is Depreciation in Accounting?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Depreciation is the gradual reduction in the value of a tangible asset due to wear and tear, usage, or obsolescence. It is an essential concept in accounting, used to allocate the cost of an asset over its expected useful life.<\/p>\n<p><strong>Key Points:<\/strong><\/p>\n<ul>\n<li>Depreciation applies to fixed assets such as machinery, buildings, and vehicles.<\/li>\n<li>It ensures that the expense is matched with the income generated by the asset.<\/li>\n<li>Land is not depreciated as it typically does not lose value over time.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"why-record-depreciation\"><\/span><strong>Why Record Depreciation?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Recording depreciation is crucial for several reasons:<\/p>\n<ol>\n<li><strong>Accurate Financial Reporting<\/strong>: Depreciation ensures that asset values on the <a href=\"\/blog\/trial-balance-vs-balance-sheet\/\">balance sheet<\/a> reflect their current worth.<\/li>\n<li><strong>Expense Matching<\/strong>: It aligns asset costs with the periods benefiting from their use, adhering to the matching principle.<\/li>\n<li><strong>Tax Benefits<\/strong>: Depreciation is considered a business expense, reducing taxable income.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"the-accounting-entry-for-depreciation\"><\/span><strong>The Accounting Entry for Depreciation<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A standard depreciation <a href=\"\/blog\/accounts-receivable-journal-entry\/\">journal entry includes a debit to the depreciation expense account<\/a> and a credit to the accumulated depreciation account.<\/p>\n<h4><strong>Standard Journal Entry Format:<\/strong><\/h4>\n<ul>\n<li><strong>Debit<\/strong>: Depreciation Expense (Income Statement)<\/li>\n<li><strong>Credit<\/strong>: Accumulated Depreciation (Contra-Asset Account on Balance Sheet)<\/li>\n<\/ul>\n<p><strong>Example:<\/strong> A company purchases equipment for $50,000, with a useful life of 10 years and no salvage value. Using the straight-line <a href=\"\/blog\/double-declining-balance-method\/\">depreciation method<\/a>:<\/p>\n<p><strong>Annual Depreciation Expense<\/strong> = <span class=\"katex-error\" title=\"ParseError: KaTeX parse error: Can't use function '$' in math mode at position 85: \u2026{50,000}{10} = $\u03325,000\" style=\"color: rgb(204, 0, 0);\">\\frac{\\text{Cost} &#8211; \\text{Salvage Value}}{\\text{Useful Life}} = \\frac{50,000}{10} = $5,000<\/span><\/p>\n<p><strong>Journal Entry:<\/strong><\/p>\n<ul>\n<li>Debit: Depreciation Expense $5,000<\/li>\n<li>Credit: Accumulated Depreciation $5,000<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"depreciation-methods\"><\/span><strong>Depreciation Methods<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>There are several methods to calculate depreciation, each tailored to different asset types and business needs.<\/p>\n<h4>1. <strong>Straight-Line Method<\/strong><\/h4>\n<p>The most straightforward and widely used method, allocating equal depreciation each year over the asset&#8217;s useful life.<\/p>\n<p><strong>Formula:<\/strong><\/p>\n<p><span class=\"katex-display\" style=\"\"><br \/>\n   <span class=\"katex\"><br \/>\n      <span class=\"katex-mathml\"><br \/>\n         <math xmlns=\"http:\/\/www.w3.org\/1998\/Math\/MathML\" display=\"block\">\n            <semantics>\n               <mrow>\n                  <mtext>Depreciation&nbsp;Expense<\/mtext>\n                  <mo>=<\/mo>\n                  <mfrac>\n                     <mrow>\n                        <mtext>Cost<\/mtext>\n                        <mo>\u2212<\/mo>\n                        <mtext>Salvage&nbsp;Value<\/mtext>\n                     <\/mrow>\n                     <mtext>Useful&nbsp;Life<\/mtext>\n                  <\/mfrac>\n               <\/mrow>\n               <annotation encoding=\"application\/x-tex\">\\text{Depreciation Expense} = \\frac{\\text{Cost} &#8211; \\text{Salvage Value}}{\\text{Useful Life}}<\/annotation>\n            <\/semantics>\n         <\/math><br \/>\n      <\/span><br \/>\n      <span class=\"katex-html\" aria-hidden=\"true\"><span class=\"base\"><span class=\"strut\" style=\"height: 0.8778em; vertical-align: -0.1944em;\"><\/span><span class=\"mord text\"><span class=\"mord\">Depreciation&nbsp;Expense<\/span><\/span><span class=\"mspace\" style=\"margin-right: 0.2778em;\"><\/span><span class=\"mrel\">=<\/span><span class=\"mspace\" style=\"margin-right: 0.2778em;\"><\/span><\/span><span class=\"base\"><span class=\"strut\" style=\"height: 2.0574em; vertical-align: -0.686em;\"><\/span><span class=\"mord\"><span class=\"mopen nulldelimiter\"><\/span><span class=\"mfrac\"><span class=\"vlist-t vlist-t2\"><span class=\"vlist-r\"><span class=\"vlist\" style=\"height: 1.3714em;\"><span style=\"top: -2.314em;\"><span class=\"pstrut\" style=\"height: 3em;\"><\/span><span class=\"mord\"><span class=\"mord text\"><span class=\"mord\">Useful&nbsp;Life<\/span><\/span><\/span><\/span><span style=\"top: -3.23em;\"><span class=\"pstrut\" style=\"height: 3em;\"><\/span><span class=\"frac-line\" style=\"border-bottom-width: 0.04em;\"><\/span><\/span><span style=\"top: -3.677em;\"><span class=\"pstrut\" style=\"height: 3em;\"><\/span><span class=\"mord\"><span class=\"mord text\"><span class=\"mord\">Cost<\/span><\/span><span class=\"mspace\" style=\"margin-right: 0.2222em;\"><\/span><span class=\"mbin\">\u2212<\/span><span class=\"mspace\" style=\"margin-right: 0.2222em;\"><\/span><span class=\"mord text\"><span class=\"mord\">Salvage&nbsp;Value<\/span><\/span><\/span><\/span><\/span><span class=\"vlist-s\">&#038;ZeroWidthSpace;<\/span><\/span><span class=\"vlist-r\"><span class=\"vlist\" style=\"height: 0.686em;\"><span><\/span><\/span><\/span><\/span><\/span><span class=\"mclose nulldelimiter\"><\/span><\/span><\/span><\/span><br \/>\n   <\/span><br \/>\n<\/span><\/p>\n<h4>2. <strong>Declining Balance Method<\/strong><\/h4>\n<p>An accelerated depreciation method that expenses a higher amount in the earlier years of the asset&#8217;s life.<\/p>\n<p><strong>Formula:<\/strong><\/p>\n<p><span class=\"katex-display\" style=\"\"><br \/>\n   <span class=\"katex\"><br \/>\n      <span class=\"katex-mathml\"><br \/>\n         <math xmlns=\"http:\/\/www.w3.org\/1998\/Math\/MathML\" display=\"block\">\n            <semantics>\n               <mrow>\n                  <mtext>Depreciation&nbsp;Expense<\/mtext>\n                  <mo>=<\/mo>\n                  <mtext>Book&nbsp;Value<\/mtext>\n                  <mo>\u00d7<\/mo>\n                  <mtext>Rate<\/mtext>\n               <\/mrow>\n               <annotation encoding=\"application\/x-tex\">\\text{Depreciation Expense} = \\text{Book Value} \\times \\text{Rate}<\/annotation>\n            <\/semantics>\n         <\/math><br \/>\n      <\/span><br \/>\n      <span class=\"katex-html\" aria-hidden=\"true\"><span class=\"base\"><span class=\"strut\" style=\"height: 0.8778em; vertical-align: -0.1944em;\"><\/span><span class=\"mord text\"><span class=\"mord\">Depreciation&nbsp;Expense<\/span><\/span><span class=\"mspace\" style=\"margin-right: 0.2778em;\"><\/span><span class=\"mrel\">=<\/span><span class=\"mspace\" style=\"margin-right: 0.2778em;\"><\/span><\/span><span class=\"base\"><span class=\"strut\" style=\"height: 0.7778em; vertical-align: -0.0833em;\"><\/span><span class=\"mord text\"><span class=\"mord\">Book&nbsp;Value<\/span><\/span><span class=\"mspace\" style=\"margin-right: 0.2222em;\"><\/span><span class=\"mbin\">\u00d7<\/span><span class=\"mspace\" style=\"margin-right: 0.2222em;\"><\/span><\/span><span class=\"base\"><span class=\"strut\" style=\"height: 0.6833em;\"><\/span><span class=\"mord text\"><span class=\"mord\">Rate<\/span><\/span><\/span><\/span><br \/>\n   <\/span><br \/>\n<\/span><\/p>\n<h4>3. <strong>Units of Production Method<\/strong><\/h4>\n<p>This method bases depreciation on the asset\u2019s usage, making it suitable for machinery and vehicles.<\/p>\n<p><strong>Formula:<\/strong><\/p>\n<p><span class=\"katex-display\"><br \/>\n   <span class=\"katex\"><br \/>\n      <span class=\"katex-mathml\"><br \/>\n         <math xmlns=\"http:\/\/www.w3.org\/1998\/Math\/MathML\" display=\"block\">\n            <semantics>\n               <mrow>\n                  <mtext>Depreciation&nbsp;Expense<\/mtext>\n                  <mo>=<\/mo>\n                  <mfrac>\n                     <mrow>\n                        <mtext>(Cost&nbsp;&#8211;&nbsp;Salvage&nbsp;Value)<\/mtext>\n                        <mo>\u00d7<\/mo>\n                        <mtext>Units&nbsp;Produced<\/mtext>\n                     <\/mrow>\n                     <mtext>Total&nbsp;Estimated&nbsp;Units<\/mtext>\n                  <\/mfrac>\n               <\/mrow>\n               <annotation encoding=\"application\/x-tex\">\\text{Depreciation Expense} = \\frac{\\text{(Cost &#8211; Salvage Value)} \\times \\text{Units Produced}}{\\text{Total Estimated Units}}<\/annotation>\n            <\/semantics>\n         <\/math><br \/>\n      <\/span><br \/>\n      <span class=\"katex-html\" aria-hidden=\"true\"><span class=\"base\"><span class=\"strut\" style=\"height: 0.8778em; vertical-align: -0.1944em;\"><\/span><span class=\"mord text\"><span class=\"mord\">Depreciation&nbsp;Expense<\/span><\/span><span class=\"mspace\" style=\"margin-right: 0.2778em;\"><\/span><span class=\"mrel\">=<\/span><span class=\"mspace\" style=\"margin-right: 0.2778em;\"><\/span><\/span><span class=\"base\"><span class=\"strut\" style=\"height: 2.113em; vertical-align: -0.686em;\"><\/span><span class=\"mord\"><span class=\"mopen nulldelimiter\"><\/span><span class=\"mfrac\"><span class=\"vlist-t vlist-t2\"><span class=\"vlist-r\"><span class=\"vlist\" style=\"height: 1.427em;\"><span style=\"top: -2.314em;\"><span class=\"pstrut\" style=\"height: 3em;\"><\/span><span class=\"mord\"><span class=\"mord text\"><span class=\"mord\">Total&nbsp;Estimated&nbsp;Units<\/span><\/span><\/span><\/span><span style=\"top: -3.23em;\"><span class=\"pstrut\" style=\"height: 3em;\"><\/span><span class=\"frac-line\" style=\"border-bottom-width: 0.04em;\"><\/span><\/span><span style=\"top: -3.677em;\"><span class=\"pstrut\" style=\"height: 3em;\"><\/span><span class=\"mord\"><span class=\"mord text\"><span class=\"mord\">(Cost&nbsp;&#8211;&nbsp;Salvage&nbsp;Value)<\/span><\/span><span class=\"mspace\" style=\"margin-right: 0.2222em;\"><\/span><span class=\"mbin\">\u00d7<\/span><span class=\"mspace\" style=\"margin-right: 0.2222em;\"><\/span><span class=\"mord text\"><span class=\"mord\">Units&nbsp;Produced<\/span><\/span><\/span><\/span><\/span><span class=\"vlist-s\">&#038;ZeroWidthSpace;<\/span><\/span><span class=\"vlist-r\"><span class=\"vlist\" style=\"height: 0.686em;\"><span><\/span><\/span><\/span><\/span><\/span><span class=\"mclose nulldelimiter\"><\/span><\/span><\/span><\/span><br \/>\n   <\/span><br \/>\n<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"impact-of-depreciation-on-financial-statements\"><\/span><strong>Impact of Depreciation on Financial Statements<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><strong>Income Statement<\/strong><\/h4>\n<ul>\n<li>Depreciation is recorded as an operating expense, reducing the net income.<\/li>\n<\/ul>\n<h4><strong>Balance Sheet<\/strong><\/h4>\n<ul>\n<li>Accumulated depreciation reduces the book value of the asset, providing a clear picture of its remaining economic value.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"examples-of-depreciation-journal-entries\"><\/span><strong>Examples of Depreciation Journal Entries<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><strong>Office Equipment:<\/strong><br \/>\n      Equipment purchased for $10,000 with a 5-year useful life and no salvage value.\n   <\/li>\n<\/ol>\n<ul>\n<li>Debit: Depreciation Expense $2,000<\/li>\n<li>Credit: Accumulated Depreciation $2,000<\/li>\n<\/ul>\n<ol start=\"2\">\n<li><strong>Company Vehicles:<\/strong><br \/>\n      A vehicle purchased for $30,000 with a 10-year useful life and a $5,000 salvage value.\n   <\/li>\n<\/ol>\n<ul>\n<li>Annual Depreciation: <span class=\"katex-error\" title=\"ParseError: KaTeX parse error: Can't use function '$' in math mode at position 29: \u2026- 5,000}{10} = $\u03322,500\" style=\"color: rgb(204, 0, 0);\">\\frac{30,000 &#8211; 5,000}{10} = $2,500<\/span><\/li>\n<li>Debit: Depreciation Expense $2,500<\/li>\n<li>Credit: Accumulated Depreciation $2,500<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"faqs-about-depreciation-journal-entries\"><\/span><strong>FAQs About Depreciation Journal Entries<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><strong>What is the purpose of accumulated depreciation?<\/strong><\/h4>\n<p>Accumulated depreciation is a contra-asset account that shows the total depreciation charged against an asset over its life. It reduces the asset&#8217;s book value on the balance sheet.<\/p>\n<h4><strong>Is depreciation a cash expense?<\/strong><\/h4>\n<p>No, depreciation is a non-cash expense. It reduces taxable income but does not involve any cash outflow.<\/p>\n<h4><strong>Can land be depreciated?<\/strong><\/h4>\n<p>Land cannot be depreciated because it typically does not wear out or lose value over time.<\/p>\n<h4><strong>What happens when an asset is fully depreciated?<\/strong><\/h4>\n<p>When fully depreciated, the asset\u2019s book value equals its salvage value, and no further depreciation is recorded.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"conclusion\"><\/span><strong>Conclusion<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Understanding the <a href=\"\/blog\/double-entry-system-of-bookkeeping\/\">accounting entry for depreciation is vital for accurate financial reporting<\/a> and compliance. By systematically allocating the cost of assets, businesses can ensure their books reflect a true and fair view of their financial position. Whether you&#8217;re an accountant or a business owner, mastering depreciation journal entries is essential for sound financial management.<\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"excerpt":{"rendered":"<p>Depreciation is a cornerstone of modern accounting, providing businesses with a systematic way to allocate the cost of tangible assets over their useful lives. This practice not only ensures accurate financial reporting but also aligns expenses with revenue generation. In this blog, we\u2019ll explore everything you need to know about depreciation journal entries, including their &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.emagia.com\/blog\/accounting-entry-for-depreciation-journal-entry\/\"> <span class=\"screen-reader-text\">Accounting Entry for Depreciation Journal Entry<\/span> Read More &raquo;<\/a><\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[204],"tags":[],"class_list":["post-5065","post","type-post","status-publish","format-standard","hentry","category-glossary"],"acf":[],"gt_translate_keys":[{"key":"link","format":"url"}],"_links":{"self":[{"href":"https:\/\/www.emagia.com\/blog\/wp-json\/wp\/v2\/posts\/5065","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.emagia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.emagia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.emagia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.emagia.com\/blog\/wp-json\/wp\/v2\/comments?post=5065"}],"version-history":[{"count":0,"href":"https:\/\/www.emagia.com\/blog\/wp-json\/wp\/v2\/posts\/5065\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.emagia.com\/blog\/wp-json\/wp\/v2\/media?parent=5065"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.emagia.com\/blog\/wp-json\/wp\/v2\/categories?post=5065"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.emagia.com\/blog\/wp-json\/wp\/v2\/tags?post=5065"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}