Калкулатор за амортизация
Calculate asset depreciation using straight-line, declining balance, MACRS, sum-of-years, and more.
Method & Asset
Choose a method, enter asset cost, salvage value, and useful life to see the depreciation schedule and charts.
First Year Depreciation
$0
Depreciable
$0
Total Depreciation
$0
End Book Value
$0
Rate / Annual
—
Book Value Over Time
Total Depreciation vs Salvage
Depreciation Schedule
| година | Begin Value | Depreciation | Accumulated | End Value |
|---|
Пълно ръководство за потребителя
What is the Depreciation Calculator?
This calculator computes depreciation for an asset using several common methods: straight-line (equal amount each year), declining balance, double declining balance, sum-of-years' digits, units of production, and MACRS (US tax). You enter cost, salvage value, and useful life; it returns a year-by-year schedule, total depreciation, and charts.
Methods
- Straight-line: Depreciable amount ÷ useful life. Same amount each year.
- Declining balance: Apply a fixed %% to the remaining book value each year. Rate = (e.g. 150%% or 200%%) ÷ useful life.
- Double declining: 200%% declining balance: rate = 2 ÷ useful life. Stops at salvage value.
- Sum-of-years' digits: Depreciable amount × (remaining life / sum of years). Front-loaded.
- Units of production: Depreciation per unit = depreciable ÷ total units; each year = units produced × per unit. Requires total units.
- MACRS: US tax method. Use useful life 3, 5, 7, 10, or 15. Ignores salvage value.
Разбиране на графиките
Book Value Over Time: Line chart of ending book value and accumulated depreciation by year.
Total Depreciation vs Salvage: Doughnut showing how cost is split into total depreciation and salvage value at end of life.
Важни бележки
- Salvage value must be less than asset cost (except for MACRS, which ignores it).
- MACRS property classes: 3, 5, 7, 10, 15 years. Half-year convention is assumed.
- For units of production, if you don't provide units per year, equal distribution over useful life is assumed.