Depreciation calculator

Build a yearly depreciation schedule — straight line or declining balance — with book values.

Straight line spreads (cost − salvage) evenly. Declining balance applies the rate to each year's opening book value and stops at salvage. Values round to 2 decimals for display.

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How to use

  1. Enter asset cost, salvage value, and useful life.
  2. Pick straight line or declining balance (with a rate).
  3. Read the yearly schedule.

What it supports

Straight line spreads (cost − salvage) evenly; declining balance applies your rate to each year's opening book value and stops at salvage. Useful life 1–100 years, rate 0–100%. This is the simple schedule — tax-rule methods (200% DB, MACRS, half-year conventions) are not modeled.

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