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Depreciation Calculator

Work out straight-line and declining-balance depreciation locally in your browser - with a yearly schedule and book-value curve. No upload.

This calculator gives a non-binding, model-based estimate and is not financial, tax or legal advice. More in the disclaimer
Acquisition cost
Salvage value
Useful life in years
Declining-balance rate

Result

€2,000.00
Straight-line / year
€2,500.00
Declining balance Y1
€10,000.00
Depreciable base

Book value over time

Book value over time
#Wert
110000
27500
35625
43750
51875
60

Year by year

Year by year
YearDepreciationBook value
1€2,500.00€7,500.00
2€1,875.00€5,625.00
3€1,875.00€3,750.00
4€1,875.00€1,875.00
5€1,875.00€0.00
No upload100% local
Your content stays with youno third-party access
Servers in GermanyGDPR by design
Independently auditedTLS A+ · HTTP headers A+
Is my file uploaded?

No. Everything runs in your browser - your file never leaves your device. How this is verifiable

When a business buys a machine, a vehicle or equipment, the purchase price is not expensed all at once but spread over its useful life - that is depreciation. Two methods are common: straight-line writes off the same amount every year ((cost minus salvage) divided by the useful life); declining balance writes off a fixed percentage of the current book value, so a lot at first and less later. This calculator shows both side by side, with a yearly schedule and a book-value curve.

The calculation runs entirely locally in your browser, in pure JavaScript - nothing is uploaded and nothing is stored. With the declining-balance method the calculator automatically switches to straight-line on the remaining value once that gives more, so the book value lands exactly on the salvage value at the end (the usual approach, also required for tax). It never writes below the salvage value. The figures above show the straight-line annual charge, the declining-balance charge in year one and the total depreciable base. Change an input and everything updates instantly.

An honest note: this is a general business model, not tax advice. Which rate and method are allowed depends on the country, the asset and the year of purchase - in Germany, for example, the official AfA tables and time-limited rules for declining-balance apply. Special depreciation, low-value assets and part-year purchases (pro rata temporis) are not modelled here. What counts is the law in force and your tax adviser. Amounts in euros as an example - the maths applies to any currency.

Specifications

Specifications
Input formatsForm inputs (no file)
ProcessingLocally in your browser (JavaScript)
File uploadNone

In 3 steps

  1. Enter the acquisition cost and the salvage value at the end.
  2. Set the useful life in years and the declining-balance rate.
  3. Read off the straight-line and declining rates, schedule and book-value curve.

Limitations: A general business model, not tax advice. The allowed rate and method depend on the country, asset and year of purchase (e.g. official tables). Special depreciation, low-value assets and part-year purchases are not modelled. Declining balance switches to straight-line automatically. Amounts in euros as an example - the maths applies to any currency.

FAQ

Are my inputs uploaded?

No. The calculation runs entirely locally in the browser (pure JavaScript); nothing is sent or stored.

What is the difference between straight-line and declining balance?

Straight-line writes off the same amount each year. Declining balance writes off a fixed percentage of the remaining book value - more early, less later. Both write off the same base (cost minus salvage) in total. Worked example: 10,000 euros of cost, 1,000 euros of salvage and 5 years give 1,800 euros a year straight-line; declining at 30 percent it is 3,000 euros in the first year, then less and less.

Why does declining balance switch to straight-line?

Because a fixed percentage of the book value never quite reaches zero. Once straight-line on the remaining value gives more, it switches - so the book value lands exactly on the salvage value.

Can I use this for my tax return?

As a guide yes, as a binding basis no. Which rates and methods are allowed is set by your country tax law (in Germany the official tables). When in doubt, talk to your tax adviser.

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