Asset revaluation debit/credit entries

Dr Noncurrent
assets cost/valuation
(revalued amount – cost)
Dr Accumulated depreciation
(eliminate all of existing provision)
Cr Revaluation surplus/Other Comprehensive Income

To every debit entry there is a corresponding credit entry.So i do understand when the asset gets revalued the non current assets increases and revaluation surplus increases as well.
But as we can see above the whats the corresponding credit entry for accumulated depreciation ?