Depreciation Calculator

Calculate asset depreciation using straight-line and declining balance methods

Depreciation Method

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Asset Information

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Summary

Method:Straight-Line
Depreciable Amount:$45,000.00
Total Depreciation:$45,000.00
Years:10

Depreciation Schedule

Year-by-year breakdown

YearBeginningDepreciationEnding
1$50,000.00$4,500.00$45,500.00
2$45,500.00$4,500.00$41,000.00
3$41,000.00$4,500.00$36,500.00
4$36,500.00$4,500.00$32,000.00
5$32,000.00$4,500.00$27,500.00
6$27,500.00$4,500.00$23,000.00
7$23,000.00$4,500.00$18,500.00
8$18,500.00$4,500.00$14,000.00
9$14,000.00$4,500.00$9,500.00
10$9,500.00$4,500.00$5,000.00

Asset Value Over Time

Year 1$45,500.00
Year 2$41,000.00
Year 3$36,500.00
Year 4$32,000.00
Year 5$27,500.00
Year 6$23,000.00
Year 7$18,500.00
Year 8$14,000.00
Year 9$9,500.00
Year 10$5,000.00

Formula

Annual Depreciation = (Cost - Salvage) / Life
Example: ($50,000.00 - $5,000.00) / 10 years = $4,500.00 per year

About Depreciation Calculator

Calculate Asset Depreciation

This calculator helps you determine how an asset loses value over time using two common depreciation methods. Depreciation is essential for accounting, tax purposes, and financial planning.

Features

  • Straight-line depreciation method
  • Declining balance depreciation method
  • Year-by-year depreciation schedule
  • Visual asset value chart
  • Accumulated depreciation tracking
  • Salvage value protection
  • Currency formatting
  • Easy method comparison

Depreciation Methods

Straight-Line Method:
Spreads depreciation evenly over the asset's useful life. Simple and commonly used. Best for assets that lose value consistently.
Declining Balance Method:
Applies a fixed percentage to the remaining book value each year. Results in higher depreciation in early years. Best for assets that lose value quickly (like technology).

Key Terms

Asset Cost: The original purchase price of the asset.

Salvage Value: Estimated value at the end of useful life.

Useful Life: Expected years the asset will be productive.

Book Value: Asset cost minus accumulated depreciation.

Depreciable Amount: Asset cost minus salvage value.

Applications

  • Financial statement preparation
  • Tax deduction calculations
  • Asset replacement planning
  • Business valuation
  • Budget forecasting
  • Insurance claims

Common Depreciation Rates

  • Double Declining Balance: 2 / Useful Life (e.g., 20% for 10 years)
  • 150% Declining Balance: 1.5 / Useful Life (e.g., 15% for 10 years)
  • Computers: 3-5 years useful life
  • Vehicles: 5-7 years useful life
  • Machinery: 7-10 years useful life
  • Buildings: 27.5-39 years useful life

Important Notes

  • Depreciation is a non-cash expense
  • Different methods may be required for tax vs. book purposes
  • Land is not depreciable
  • Consult with an accountant for tax implications
  • This calculator provides estimates for planning purposes