Depreciation Calculator

Estimate book depreciation for a single asset. Straight-line spreads evenly; 200% declining balance front-loads deductions until the asset is depreciated down to salvage.

Tax rules (MACRS, bonus, Section 179) can differ—this is generic book math.

Depreciation schedule (first years)

Asset cost ($)

Salvage value ($)

Useful life (years)

Method

How this is calculated

Straight-line: annual = (cost − salvage) ÷ life.

Double-declining: each year deduct min(2/life × beginning book, beginning book − salvage) until salvage floor.

Use this tool for

Internal cap-ex schedules before tax filing.
Teaching the difference between activity and straight-line patterns.
Checking a leasehold improvement assumption against a salvage guess.

Common questions

Mid-year purchases?

First-year depreciation is often prorated in real books; this demo assumes full-year steps for clarity.

Switch to straight-line midway?

Some tax systems convert when SL exceeds DB; this page stays pure DB until salvage.