FullCalculator

Depreciation Calculator

Straight-Line

Double-Declining Balance

Formula

Straight-Line: (Cost - Salvage) / Life; Double-Declining: Book Value × (2 / Life)

Frequently Asked Questions

What is straight-line depreciation?
Straight-line depreciation spreads the cost of an asset evenly over its useful life. Annual depreciation = (Cost - Salvage Value) / Useful Life.
What is double-declining balance?
Double-declining balance is an accelerated depreciation method that applies twice the straight-line rate to the declining book value each year, resulting in higher depreciation in early years.

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