Free Depreciation Calculator

Calculate asset depreciation using all 3 standard methods: Straight Line, Declining Balance, and Sum of Years' Digits. Generate professional depreciation schedules for accounting and tax purposes.

Calculate Asset Depreciation

Understanding Asset Depreciation

What is Asset Depreciation?

Asset depreciation is the allocation of an asset's cost over its useful life for accounting and tax purposes. It recognizes that most business assets lose value over time due to wear, tear, obsolescence, or other factors. Proper depreciation calculation is essential for accurate financial reporting and tax compliance.

Our free depreciation calculator supports all three major depreciation methods accepted by accounting standards and tax authorities, helping you determine the most appropriate method for your specific assets and business needs.

Key Benefits

  • Accurate financial reporting
  • Tax deduction optimization
  • Asset replacement planning
  • Compliance with accounting standards
  • Better investment decisions

Three Standard Depreciation Methods

Straight Line Method

The simplest and most commonly used method. Depreciates the asset by an equal amount each year over its useful life.

Formula: (Cost - Salvage Value) ÷ Useful Life
Best for: Assets that lose value evenly over time

Declining Balance Method

Accelerated depreciation method that applies a fixed percentage to the asset's book value each year.

Formula: Book Value × Depreciation Rate
Best for: Assets that lose value quickly in early years

Sum of Years' Digits

Accelerated method that depreciates more in early years using a fraction based on remaining useful life.

Formula: (Remaining Life ÷ Sum of Years) × Depreciable Base
Best for: Assets with predictable declining utility

Frequently Asked Questions

Which depreciation method should I choose?

The choice depends on your asset type and business needs. Straight line is simplest and most common. Declining balance and sum of years provide larger deductions in early years, which can be beneficial for tax planning and assets that lose value quickly.

What is salvage value?

Salvage value is the estimated value of an asset at the end of its useful life. It's the amount you expect to receive when you dispose of or sell the asset. For tax purposes, salvage value is often set to zero.

How do I determine useful life?

Useful life is typically determined by IRS guidelines, manufacturer specifications, or your experience with similar assets. Common examples: computers (3-5 years), vehicles (5 years), office furniture (7 years), buildings (27.5-39 years).

Is this calculator suitable for tax purposes?

This calculator provides accurate depreciation calculations using standard methods. However, always consult with a tax professional or accountant for specific tax situations, as tax laws may have additional requirements or limitations.

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