Finance

Depreciation Calculator

Track asset depreciation with side-by-side straight-line and double-declining calculations to plan financial statements or tax deductions.

depreciationstraight-linedouble declining
Depreciation Schedule

Compare straight-line and declining-balance depreciation over an asset’s life.

Straight-line annual expense
$3,200.00
Double-declining rate
40%
Total straight-line depreciation
$16,000.00
Total declining-balance depreciation
$16,000.00
YearStraight expenseStraight book valueDeclining expenseDeclining book value
1$3,200.00$14,800.00$7,200.00$10,800.00
2$3,200.00$11,600.00$4,320.00$6,480.00
3$3,200.00$8,400.00$2,592.00$3,888.00
4$3,200.00$5,200.00$1,555.20$2,332.80
5$3,200.00$2,000.00$332.80$2,000.00

Depreciation methods

Straight-line expense = (Cost − Salvage) ÷ Useful life. Double-declining rate = 2 ÷ Useful life applied to the beginning book value each year.

How to use

  1. Enter the asset cost, expected salvage value, and useful life in years.
  2. Adjust the declining-balance multiplier if you want a rate other than double.
  3. Review the per-year depreciation tables and cumulative book value.

Example

Input: Cost = $18,000, Salvage = $2,000, Life = 5 years

Output: Straight-line expense = $3,200/year, First-year double-declining ≈ $7,200

FAQ & notes

Can I switch to 150% declining balance?

Yes. Change the declining multiplier from 2.0 to 1.5 to mirror the 150% method.

Does the schedule stop at salvage value?

The calculator caps book value at the salvage amount automatically so depreciation never overshoots.