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Depreciation Calculator

Calculate asset depreciation schedules using straight-line, declining balance, and other methods.

$
$

Estimated value at end of useful life

yrs
Annual Depreciation (Yr 1)
$—
Depreciable Amount
$—
Useful Life
—
Depreciation Schedule
YearDepreciationAcc. Depr.Book Value
使用方法
  1. Enter the asset cost (original purchase price) and salvage value (expected end-of-life value).
  2. Set the useful life in years.
  3. Choose a depreciation method: Straight-Line is simplest; Double Declining Balance accelerates early deductions; SYD is also accelerated but less aggressive.
  4. The schedule table shows annual depreciation for each year of the asset's life.

公式

Straight-Line: (Cost − Salvage) / Life
DDB: Book Value × (2 / Life)
SYD: (Cost − Salvage) × Remaining / Sum-of-Years

Depreciation is a non-cash accounting expense that spreads the cost of a long-term asset over its useful life. The method chosen affects reported profits and tax deductions. Accelerated methods like DDB allow larger deductions early in the asset's life. Learn more at IRS Publication 946.