Do you include accumulated depreciation when converting an income statement from a cash to an accrual basis?

If so, where does it go? I'm doing homework and following the example in the book. The example in the book does not have accumulated depreciation, but the problem I am working on does. I'm not sure where to put it, or if I even do anything with the accumulated deprecation. Would it go under conversion of cash to operating expenses? If so would it be added or subtracted?