Is Depreciation expense an example of an accrued expense?

No, depreciation expense is not an example of an accrued expense. Instead, it represents the systematic allocation of the cost of a tangible asset over its useful life. Accrued expenses are liabilities that have been incurred but not yet paid, such as wages or interest. Depreciation is a non-cash expense that reflects the reduction in value of an asset rather than an obligation to pay.