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Vendora

Small business calculator

Accumulated Depreciation Calculator

Estimate straight-line depreciation for a fixed asset: enter cost, salvage value, useful life in years, and years elapsed. You get annual depreciation, accumulated depreciation, and net book value.

Inputs

Choose a depreciation method and enter the inputs for that method. Outputs include annual depreciation (current year), accumulated depreciation, and net book value.

Depreciation method

Straight line Declining balance Sum of the year's digits Units of production

Straight-line matches the simplest accounting model.

Cost of the asset Purchase price or capitalized cost.

Salvage value Expected residual value at end of useful life.

Life of the asset or useful life Total years to depreciate over (must be greater than zero).

Number of years How many years of depreciation have passed (0 or more).

Straight line Annual depreciation under straight-line (for comparison).

Accumulated depreciation Calculated after you click Calculate.

Net book value Calculated after you click Calculate.

Results

Depreciable base is cost minus salvage. Annual depreciation is depreciable base divided by useful life. Accumulated depreciation is annual depreciation times the lesser of years elapsed and useful life.

Net book value —

Accumulated depreciation —

Annual depreciation —

Example

Asset cost is $50,000, salvage is $5,000, useful life is 10 years, and 3 years have elapsed. Depreciable base is $45,000. Annual depreciation is $4,500. Accumulated depreciation after 3 years is $13,500. Net book value is $50,000 − $13,500 = $36,500.

How it works

Depreciable base = cost of the asset − salvage value. Annual depreciation = depreciable base ÷ useful life (when useful life > 0 and salvage ≤ cost). Effective years = min(years elapsed, useful life). Accumulated depreciation = annual depreciation × effective years. Net book value = cost − accumulated depreciation.