Straight-line depreciation calculator
The simplest method: spread the depreciable amount evenly across the useful life.
years
Annual depreciation
4400.00
- Accumulated by that year
- 13 200.00
- Book value at that year
- 11 800.00
- Depreciable amount
- 22 000.00
- Depreciation rate
- 20.000 %/year
Show the working
- Asset cost = 25 000
- Salvage value = 3000
- Useful life = 5
- Year to value = 3
- Depreciable amount = 25 000 - 3000 = 22 000
- Annual depreciation = 22 000 / 5 = 4400
- Accumulated by that year = min(4400 * 3, 22 000) = 13 200
- Book value at that year = 25 000 - 13 200 = 11 800
- Depreciation rate = 100 / 5 = 20
Values are shown to six significant figures here; the arithmetic itself runs on exact fractions and is only rounded where a number is printed.
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The formula
- annual depreciation = (cost - salvage) / useful life
This is arithmetic, not financial advice. Real products carry fees, tax treatment and terms that no formula captures.