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Depreciation Calculator
Calculate straight-line depreciation, annual expense, accumulated depreciation and book value after a selected year.
Live math canvas
Your numbers, formula and explanation together
Depreciation Calculator: 13,000.00 book value. 20,000.00 depreciable base ÷ 5 years = 4,000.00 annual depreciation. After year 3: accumulated 12,000.00.
Formula applied
The exact method behind this answer
CalculationTime keeps the method visible so the number can be checked instead of blindly trusted.
Depreciable base = asset cost − salvage value. Annual depreciation = depreciable base ÷ useful life. Book value after year y = asset cost − annual depreciation × y, not below salvage value.
Apply the formulaDepreciable base = asset cost − salvage value. Annual depreciation = depreciable base ÷ useful life. Book value after year y = asset cost − annual depreciation × y, not below salvage value.13,000.00 book value20,000.00 depreciable base ÷ 5 years = 4,000.00 annual depreciation. After year 3: accumulated 12,000.00.
Your live breakdown
Current inputs in the calculation
These values come from the controls above and update when the calculator changes.
Asset cost
25,000 $
Salvage value
5,000 $
Useful life
5 years
Year to inspect
3
Resulting answer
13,000.00 book value
20,000.00 depreciable base ÷ 5 years = 4,000.00 annual depreciation. After year 3: accumulated 12,000.00.
Answer
13,000.00 book value
Live support
20,000.00 depreciable base ÷ 5 years = 4,000.00 annual depreciation. After year 3: accumulated 12,000.00.
Assumptions used
What this answer assumes
The visible assumptions define the boundary of this calculation.
Straight-line depreciation only.
Tax rules, bonus depreciation, diminishing value and local accounting policy are not included.
Year number is capped at useful life for book-value display.
Master’s Tip
How to use the result well
Master’s Tip: keep the depreciation method, useful life, salvage assumption and start date beside the result so the book value can be audited later.
Printable record
What belongs in the saved calculation
Save the inputs, result, formula, assumptions, page URL and date together so the calculation can be reviewed later.
Asset cost
25,000 $
Salvage value
5,000 $
Useful life
5 years
Year to inspect
3
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Explain it like I'm 12
The depreciation calculator subtracts salvage value from asset cost, spreads that depreciable base evenly across useful life, and shows book value after the selected year.
Source references
IRS Publication 946 — U.S. depreciation method reference; local tax rules vary
Formula
Depreciable base = asset cost − salvage value. Annual depreciation = depreciable base ÷ useful life. Book value after year y = asset cost − annual depreciation × y, not below salvage value.
Worked example
A $25,000 asset with $5,000 salvage value and a 5-year useful life depreciates by ($25,000 − $5,000) ÷ 5 = $4,000 per year.
Professional note
Master’s Tip: keep the depreciation method, useful life, salvage assumption and start date beside the result so the book value can be audited later.
Regional and unit assumptions
Straight-line accounting estimate. Confirm tax depreciation with local rules and a qualified adviser.
Assumptions and limitations
Straight-line depreciation only.
Tax rules, bonus depreciation, diminishing value and local accounting policy are not included.
Year number is capped at useful life for book-value display.
Methodology & Accuracy
How this calculator is checked
CalculationTime pages are built around visible arithmetic: the formula, assumptions, worked example and practical limitations are shown so the result can be checked rather than simply trusted.
Formula used
Depreciable base = asset cost − salvage value. Annual depreciation = depreciable base ÷ useful life. Book value after year y = asset cost − annual depreciation × y, not below salvage value.
Standard or basis
Straight-line accounting estimate. Confirm tax depreciation with local rules and a qualified adviser.
Where a calculator follows a named legal, trade or industry standard, that standard is cited visibly. Otherwise the page uses transparent general arithmetic and states its limits.
Master's Tip
Master’s Tip: keep the depreciation method, useful life, salvage assumption and start date beside the result so the book value can be audited later.
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