Depreciation Calculator
Depreciation via straight-line or double-declining method.
How it works
Straight: (cost − salvage) ÷ life; Double-declining: cost × 2 ÷ life
Straight-line is constant; double-declining front-loads depreciation. Here declining shows the first year.
Worked example
Asset cost 100,000, salvage 10,000, 5-year life, straight-line:
Annual depreciation = (100000 − 10000) ÷ 5 = 18,000, an 18% rate. Book value after year 3 = 100,000 − 54,000 = 46,000.
Notes and limitations
Straight-line is simplest, but real assets often lose value faster early (declining balance is closer). Accounting and tax depreciation rules can differ — handle them separately.