Compute straight-line annual depreciation, accumulated depreciation, and book value after a given number of years.
| Annual | – |
| Accumulated | – |
| Book value | – |
Use this depreciation calculator for the simple straight-line method: cost minus salvage, spread evenly over useful life. It is not declining-balance, units-of-production, or MACRS.
Annual = (cost − salvage) ÷ life. Years elapsed is capped at useful life, so book value does not fall below salvage. Salvage must be less than cost.
Cost: Purchase price (or depreciable basis).
Salvage: Expected residual value at the end of life.
Life (years): Useful life in years.
Years elapsed: How many years have already been depreciated (can be a fraction).
Annual: Straight-line charge per year.
Accumulated: Annual × years elapsed (capped at life).
Book value: Cost minus accumulated.
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