Build a straight-line or double-declining book depreciation schedule with a salvage-value floor.
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0.01 – 10000000000
0 – 10000000000
1 – 50
First-year depreciation
$5,400.00
| Year | Depreciation | Book value |
|---|---|---|
| 1 | 5400.00 | 24600.00 |
| 2 | 5400.00 | 19200.00 |
| 3 | 5400.00 | 13800.00 |
| 4 | 5400.00 | 8400.00 |
| 5 | 5400.00 | 3000.00 |
Book depreciation with full years, not tax MACRS, Section 179, bonus depreciation or partial-year accounting.
Annual charge = (cost − salvage) ÷ useful life.
Never depreciate below salvage value.
Straight-line expense equals cost minus salvage, divided by useful life. Double declining applies twice the straight-line percentage to opening book value, switching to straight-line remaining cost when that is larger.
$30,000 cost less $3,000 salvage gives $27,000 depreciable cost. Straight-line allocation over five full years is $5,400 per year, ending at $3,000.
No. This is a book-depreciation model. Tax depreciation can depend on property classification, recovery periods, conventions and elections that are not modeled here.
Last updated . Results are estimates for informational purposes only.