Microeconomics

Depreciation Calculator

Apply a reducing-balance depreciation rate to an asset's cost over a number of years to find its remaining book value and total depreciation.

  • Free
  • No sign-up
  • Updated for 2026

Cost, rate & years

$
%

Enter a cost, rate and years to see the book value.

Worked example

With these example inputs:

  • Asset cost$10,000
  • Depreciation rate20%
  • Years3

Value after depreciation: $5,120

  • Asset cost$10,000
  • Total depreciation$4,880
  • Book value$5,120

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What this depreciation calculator does

This calculator finds your depreciation. You enter the cost, life and salvage value. The tool then shows the yearly amount. It reveals how an asset loses value. This matters for accounts and tax. You can plug in other values. The result helps you plan and report.

What depreciation is

Depreciation spreads an asset's cost over time. Assets wear out as they are used. So their value falls each year. Depreciation reflects that steady drop. It matches the cost to the years of use. It is a core accounting idea. It keeps your books honest.

How it is calculated

The simplest method is straight line. You take the cost minus salvage. Then you divide by the useful life. That gives the yearly depreciation. It is the same each year. The calculator takes care of it for you. Other methods front-load the cost.

Common depreciation methods

There are several methods to choose from. Straight line spreads it evenly. Declining balance front-loads the cost. That suits assets that age fast. Units of production tie it to output. Each method fits a different asset. Pick the one that suits yours.

Why depreciation matters

Depreciation shapes your reported profit. It spreads a big cost over years. So profit is not hit all at once. It reflects the true cost of use. It keeps your accounts realistic. It also affects your tax bill. It is vital for honest reporting.

Depreciation and your taxes

Depreciation can lower your tax bill. It counts as a yearly expense. That expense reduces taxable profit. So you may pay less tax. Tax rules set how you claim it. The method can change the timing. Always follow your local rules.

Book value over time

Depreciation reduces an asset's book value. Book value is cost minus depreciation. It falls a little each year. It moves toward the salvage value. It shows the asset's worth on paper. It is not the same as market value. The calculator can track it.

How to use it

Enter the asset cost. Add the useful life and salvage value. Read the yearly depreciation. See the book value fall over time. Then try a different life. Compare a few assets. Use it to plan your accounts.

Choosing a depreciation method

The right method depends on the asset. Straight line suits steady, even use. Declining balance suits fast-aging assets. Units of production suit variable output. Tax rules may limit your choice. So check what is allowed. Pick what reflects real use.

Common mistakes to avoid

A common mistake is forgetting the salvage value. It changes the yearly amount. Another is guessing the useful life. Use a realistic figure. Some pick the wrong method. Others ignore the tax rules. Seeing the full picture helps you avoid them.

A final tip

Choose a method that reflects real use. Set a realistic useful life. Do not forget the salvage value. Check your local tax rules first. Track the book value each year. Keep clear records for every asset. Good depreciation keeps your books honest.

Frequently asked questions

How does reducing-balance depreciation work?

Each year the asset loses a fixed percentage of its remaining value, so the dollar amount falls over time. A $10,000 asset at 20% is worth $5,120 after three years.

How is it different from straight-line?

Straight-line spreads the cost evenly each year, while reducing balance front-loads the depreciation. Reducing balance better matches assets that lose most value early, like vehicles and electronics.