no.
accumulated depreciation goes under non current asset on the Balance sheet

Accumulated depreciation is a contra account for specific fixed asset so fixed assets has debit balance as normal balance so accumulated depreciation has credit balance as default balance.

Accumulated Depreciation is reported on the balance sheetbecause it deals with the assets. However, depreciation expense is mentioned on the income statement.

what is inclusion

Accumulated depreciation appears on the balance sheet in the fixed assets section. It's important to keep all the financial aspects of a balance sheet in order so that they can be understood by multiple readers.