Straight-Line Depreciation Calculator
Annual depreciation, book value after n years and the total written off.
Results
Annual depreciation
4200.00
Book value
12,400.00
Amount
12,600.00
Percentage
16.800
%
What this tool does
Straight-line depreciation spreads the loss in value evenly across the useful life, which is the method most tax rules default to. The book value never drops below the residual value you enter, so a fully depreciated asset still shows what it is expected to be worth.
Formula
straight line: (cost − residual) ÷ useful life
Variables
| Symbol | Meaning | Unit |
|---|---|---|
c | Cost | — |
rv | Residual value | — |
n | Useful life | a |
y | Years | — |
D | Annual depreciation | — |
B | Book value | — |
A | Amount | — |
P | Percentage | % |
Worked example
- Cost25,000
- Residual value4000
- Useful life5 a
- Years3
- Annual depreciation4200.00
- Book value12,400.00
- Amount12,600.00
- Percentage16.800 %
Limitations
- This is an informational calculator, not personalised financial advice. Rates, fees, taxes and contract conditions vary between institutions and countries.
- Tax rates and rounding rules differ between countries and sometimes between regions. Use the rate that applies to your invoice.
- The tool works with whatever currency you use for the inputs; it does not convert between currencies.