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Depreciation Calculator

Calculate asset depreciation using straight-line or declining balance methods.

How this is calculated
Straight-line: (cost − salvage) ÷ useful life. Declining balance: remaining book value × rate, each year

Assumptions used in this calculation

  • Full-year depreciation, no mid-year convention: Assumes depreciation is applied in whole-year increments from the placed-in-service date, not prorated for a partial first year as some tax conventions require.

About this calculator

Calculates asset depreciation and current book value using either the straight-line method (equal depreciation each year) or the declining balance method (a fixed percentage of remaining book value each year).

Worked example

₹1,00,000 cost, ₹10,000 salvage, 10-year life, 3 years elapsed

Result: Book value ≈ ₹73,000 (straight-line)

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