Finance / Accounting
Depreciation Calculator (Straight-Line, Declining Balance, SYD)
Make a year-by-year depreciation schedule for an asset by the straight-line, double-declining balance, or sum-of-the-years'-digits method, with accumulated depreciation and book value, and download it as CSV.
Depreciation Calculator (Straight-Line, Declining Balance, SYD): Straight-line spreads cost minus salvage evenly: 10,000 with 1,000 salvage over 5 years is 1,800 a year. Double-declining balance charges twice the straight-line rate on the remaining book value, 4,000, 2,400, 1,440, 864, and the rest down to salvage, switching to straight-line if that gives more. Sum of the years' digits takes 5/15, 4/15, and so on of the depreciable 9,000: 3,000, 2,400, 1,800, 1,200, and 600. Runs 100% locally in your browser with zero server file uploads.
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- Business & admin tools
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| Year | Depreciation | Accumulated | Book value |
|---|---|---|---|
| 1 | 1,800 | 1,800 | 8,200 |
| 2 | 1,800 | 3,600 | 6,400 |
| 3 | 1,800 | 5,400 | 4,600 |
| 4 | 1,800 | 7,200 | 2,800 |
| 5 | 1,800 | 9,000 | 1,000 |
Straight-line spreads cost minus salvage evenly over the life. Double-declining balance takes twice the straight-line rate from the remaining book value each year, switching to straight-line when that gives more, and never goes below salvage. Sum of the years' digits weights the early years: in year k of n, (n − k + 1) ÷ (1 + 2 + … + n) of the depreciable amount. Tax rules, such as MACRS in the US or capital allowances elsewhere, follow their own tables.
Comparing the methods
For a 10,000 asset with 1,000 salvage over 5 years, the first-year charge is 1,800 straight-line, 3,000 by sum of the years' digits, and 4,000 by double-declining balance; all three reach the same 9,000 in total.
To judge whether the asset is worth buying at all, use the NPV and IRR calculator.
Book value and selling
If you sell an asset for more than its book value, the difference is a gain; for less, a loss. The book value column shows what it is carried at on the balance sheet at the end of each year.
To value a sum received in the future, see the present and future value calculator.
How to use it
- Enter the asset's cost, its expected salvage value, and its useful life in years.
- Choose the method.
- Read the yearly depreciation, accumulated total, and book value, and download the table.
Privacy & limitations
Everything is calculated in your browser.
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Frequently asked questions
Which method should I use?
Straight-line is the simplest and most common in company accounts; accelerated methods match assets that lose value or usefulness quickly, such as computers and vehicles.
Is this my tax depreciation?
Not necessarily: tax rules set their own methods and rates, such as MACRS in the US or capital allowances in the UK. Check the rules where you file.
What is salvage value?
What you expect to sell the asset for at the end of its useful life; the asset is not depreciated below it.
Free tool · runs in your browser · no account required