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Depreciation Calculator

Calculate asset depreciation using straight-line, MACRS, double declining balance, or sum-of-years digits methods. Generate depreciation schedules for tax planning and accounting.

Common Asset Types

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How to Calculate Asset Depreciation

Depreciation spreads the cost of an asset over its useful life for tax and accounting purposes. Our depreciation calculator supports four methods: straight-line for equal annual deductions, MACRS for IRS tax depreciation, double declining balance for accelerated write-offs, and sum-of-years digits. Generate complete depreciation schedules instantly.

What Is Depreciation?

Depreciation is an accounting method that allocates the cost of a tangible asset over its useful life. Instead of expensing the full cost when purchased, businesses deduct a portion each year. This matches the expense with the revenue the asset generates and provides tax benefits by reducing taxable income.

Straight-Line Depreciation Formula

Annual Depreciation = (Asset Cost - Salvage Value) / Useful Life

Why Calculate Depreciation?

Tax Deductions

Reduce taxable income by claiming depreciation expenses on business assets.

Financial Planning

Forecast future depreciation expenses for budgeting and cash flow planning.

Asset Management

Track the book value of assets and plan for replacements.

IRS Compliance

Calculate MACRS depreciation correctly for federal tax returns.

Business Decisions

Compare depreciation methods to optimize tax strategy for your situation.

How to Use the Depreciation Calculator

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Common Use Cases

Business Equipment

Depreciate computers, machinery, and office equipment over 5-7 years using MACRS.

Vehicle Depreciation

Calculate depreciation for business vehicles using the 5-year MACRS class.

Rental Property

Depreciate residential rental property over 27.5 years using straight-line method.

Commercial Buildings

Calculate 39-year depreciation for commercial real estate investments.

Manufacturing Assets

Use accelerated methods for machinery that loses value quickly.

Frequently Asked Questions

Straight-line is the simplest method: subtract salvage value from cost, then divide by useful life. A $10,000 asset with $1,000 salvage and 5-year life depreciates $1,800 per year. This method spreads the expense evenly across all years.

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