Straight-Line Depreciation Calculator
Annual depreciation using the straight-line method.
Examples
- Cost 10000, Salvage 1000, Life 5 ⇒ 1800 per year
- Cost 5000, Salvage 500, Life 10 ⇒ 450 per year
FAQ
What is straight-line depreciation?
It spreads asset cost evenly over its useful life.
Can life be decimal?
Yes, partial years are supported.
What if salvage exceeds cost?
Then depreciation result will be negative.
Does it account for taxes?
No, tax implications are not included.
Additional Information
- Annual depreciation equals (cost - salvage value) divided by useful life.
- Assumes the asset loses value evenly with no sudden changes.
- Useful life can include partial years when acquisition or disposal occurs mid-year.