Calculate a depreciation schedule by straight-line, declining balance, double declining, sum-of-years' digits or units of production, with book value.
Mis à jour Exemples vérifiés : 9
Straight-line writes off $9,000.00 in the first year and $45,000.00 over 5 years, leaving a book value of $5,000.00.
| Année | Amortissement | Accumulated | Book value |
|---|---|---|---|
| 1 | $9,000.00 | $9,000.00 | $41,000.00 |
| 2 | $9,000.00 | $18,000.00 | $32,000.00 |
| 3 | $9,000.00 | $27,000.00 | $23,000.00 |
| 4 | $9,000.00 | $36,000.00 | $14,000.00 |
| 5 | $9,000.00 | $45,000.00 | $5,000.00 |
Depreciation spreads an asset's cost, less its expected salvage value, over its useful life. Straight-line charges the same amount every year, (cost − salvage) ÷ life. Declining balance applies a fixed rate to the book value left, so charges fall year by year; double declining uses 2 ÷ life. Sum-of-years' digits weights year t by (n − t + 1) ÷ (n(n + 1)/2), and units of production charges a fixed amount per unit made.
With the defaults, an asset costing 50,000 with a salvage value of 5,000 and a 5-year life, straight-line depreciation is 9,000 a year, 20% of the depreciable amount. Double declining balance would charge 20,000 in the first year and sum-of-years' digits 15,000; every method writes off the same 45,000 in total.
These are book-accounting methods. US tax depreciation follows MACRS recovery periods and conventions in IRS Publication 946, which this schedule does not apply.
Source de vérification : Microsoft SLN documentation example: SLN(30000, 7500, 10) = 2,250
Source de vérification : Microsoft SYD documentation example: year 1 = 4,090.91, year 10 = 409.09
Source de vérification : Microsoft DDB documentation example: first year 480.00, tenth year 22.12
Source de vérification : Python decimal: 4000, 2400, 1440, then SL 2160/2 = 1080 beats DDB 864 in years 4–5
Subtract the salvage value from the cost and divide by the useful life in years. An asset costing 50,000 with a 5,000 salvage value and a 5-year life depreciates by (50,000 − 5,000) ÷ 5 = 9,000 a year, leaving a book value of 5,000. Excel's SLN function does the same: SLN(30000, 7500, 10) = 2,250.
Multiply the start-of-year book value by 2 ÷ life, and stop when the book value reaches salvage. For 50,000 over 5 years the rate is 40%: 20,000 in year 1, then 12,000, 7,200 and 4,320, and 1,480 in year 5 to land on the 5,000 salvage. With zero salvage the rate never reaches zero, so companies switch to straight-line when it gives a larger charge.
IAS 16 names straight-line, diminishing balance and units of production, and asks for the method that reflects how the asset's benefits are used up. It does not list sum-of-years' digits, and paragraph 62A prohibits methods based on the revenue an asset generates.
Most business property uses MACRS (IRS Publication 946): cars are 5-year property, office furniture 7-year, residential rental buildings 27.5 years and nonresidential real property 39 years. Personal property is depreciated at 200% declining balance switching to straight-line, with a half-year convention unless more than 40% is placed in service in the last quarter (mid-quarter), and real property uses mid-month.
For 2025, US businesses can expense up to $2,500,000 of qualifying property under Section 179, reduced once purchases exceed $4,000,000; for 2026 the figures are $2,560,000 and $4,090,000 (IRS Publication 946). Bonus depreciation is 100% for qualifying property acquired and placed in service after January 19, 2025.
La précision dépend de vos données et des hypothèses de la méthode. Le calcul décimal utilise 50 chiffres significatifs, mais les estimations, méthodes numériques et données sources peuvent être moins précises ; l’arrondi affiché ne supprime pas ces limites. Exemples résolus vérifiés à partir de sources indépendantes : 9. Par exemple, « Straight-line 30,000 cost, 7,500 salvage, 10 years » est vérifié à l’aide de Microsoft SLN documentation example: SLN(30000, 7500, 10) = 2,250.
Microsoft Support — SLN, DDB, DB and SYD functions; IRS Publication 946 — How to Depreciate Property.
Pour la planification uniquement. Prêteurs, administrations fiscales et marchés appliquent leurs propres arrondis, frais et règles ; confirmez les chiffres auprès d’eux avant de vous engager.
Ce calculateur comprend 9 exemples résolus dont les réponses proviennent de sources indépendantes. Ils font partie de la suite de tests et peuvent aussi être exécutés ici.
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