Depreciation Calculator

Build a depreciation schedule for an asset by straight-line, declining-balance, or sum-of-years-digits, with yearly and book values. Calculates in your browser.

Total depreciation

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Depreciable base-

Yearly schedule

YearDepreciationAccumulatedBook value

Show the math

Straight-line spreads the cost evenly over the life:

annual = (cost − salvage) ÷ life

Declining balance front-loads depreciation at twice the straight-line rate and never drops below salvage; sum-of-years' digits is a gentler accelerated method. All math runs locally in your browser.

What this does

The depreciation calculator builds a year-by-year schedule of how an asset loses value, by one of three standard accounting methods: straight-line, declining-balance, or sum-of-years-digits. It shows each year’s depreciation and remaining book value.

How to use it

  1. Choose a depreciation method.
  2. Enter the asset cost and its salvage value.
  3. Enter the useful life in years.
  4. Read the schedule and totals.

How it works

Straight-line spreads the depreciable base evenly. Declining-balance applies a fixed double rate to the falling book value. Sum-of-years-digits front-loads depreciation by weighting earlier years more heavily. None writes the book value below salvage.

straight-line = (cost − salvage) ÷ life

Understanding your result

The method changes the timing, not the total: every method depreciates the same cost-minus-salvage base over the life, but accelerated methods (declining-balance, sum-of-years-digits) take more in the early years and less later. Accelerated schedules suit assets that lose value fast or for front-loading a tax deduction; straight-line is the simplest and most common.

Example

A $10,000 asset with $1,000 salvage over 5 years depreciates $1,800 a year straight-line.

Sources & methodology

Last updated .

Frequently asked questions

Which depreciation method should I use?

Straight-line is simplest and spreads cost evenly. Declining-balance and sum-of-years-digits are accelerated, taking more depreciation early — useful for assets that lose value quickly or to front-load deductions.

What is the depreciable base?

The cost minus the salvage value. That is the total amount written off over the asset’s life, no matter which method you pick.

Why doesn’t book value fall below salvage?

Salvage is the estimated value left at the end of the asset’s life, so depreciation stops once book value reaches it.

Is my data stored?

No. Everything is calculated locally in your browser.