Depreciation Calculators
Depreciation Summary
Depreciation Schedule
How Depreciation Is Calculated
Straight-Line: Equal depreciation expense is generally recognized over the useful life.
Double Declining Balance: An accelerated method using twice the straight-line rate against the beginning book value, subject to the salvage-value floor.
Declining Balance: Uses a user-selected declining-balance factor.
Fixed Declining Balance: Uses a fixed rate derived from cost and salvage value.
Variable Declining Balance: Combines declining-balance depreciation with straight-line switching when appropriate.
Sum-of-Years' Digits: An accelerated method where larger depreciation amounts occur in earlier periods.
Units of Production: Depreciation is based on units produced rather than simply elapsed time.
Activity Method: Depreciation is based on an activity measure such as miles, machine cycles, operating hours, or other measurable usage.
Real Estate: Provides a simplified mid-month straight-line schedule for real property. Tax rules and conventions can vary, so this calculator should not be treated as tax advice.
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