# Depreciation calculator

> Calculate a depreciation schedule by straight-line, declining balance, double declining, sum-of-years' digits or units of production, with book value.

Versi interaktif: https://www.calcopenly.com/id/finance/depreciation-calculator
Topik: Kalkulator keuangan

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.

## Masukan

- **Method** (pilihan: Straight-line, Declining balance, Sum-of-years' digits, Units of production)
- **Asset cost**
- **Salvage value**: Expected value at the end of its useful life
- **Useful life**
- **Declining rate** (pilihan: Double declining (200% ÷ life), 150% declining (150% ÷ life), Rate that reaches salvage (spreadsheet DB), Custom rate)
- **Rate per year**
- **Switch to straight-line when it gives more**: Each year, spread the remaining amount above salvage evenly over the remaining years if that is larger
- **Units produced each year**
- **Total units over the asset's life**

## Hasil

- First-year depreciation — hasil utama
- Final-year depreciation
- Total depreciation
- Book value at the end
- Depreciation rate
- Depreciation per unit
- Years in schedule

## Rumus

$$
\text{SL} = \frac{C - S}{n}\quad \text{DB}_t = B_{t-1}\,d\quad \text{SYD}_t = (C - S)\frac{n - t + 1}{n(n+1)/2}\quad \text{UOP}_t = u_t\frac{C - S}{U}
$$

## Contoh penyelesaian

### Straight-line 30,000 cost, 7,500 salvage, 10 years

- Method: Straight-line
- Asset cost: 30,000
- Salvage value: 7500
- Useful life: 10 years
- **First-year depreciation: 2,250.00**
- **Book value at the end: 7,500.00**
- **Depreciation rate: 10%**
- Sumber pemeriksaan: Microsoft SLN documentation example: SLN(30000, 7500, 10) = 2,250

### Sum-of-years' digits 30,000 / 7,500 / 10 years

- Method: Sum-of-years' digits
- Asset cost: 30,000
- Salvage value: 7500
- Useful life: 10 years
- **First-year depreciation: 4,090.91**
- **Final-year depreciation: 409.09**
- **Total depreciation: 22,500.00**
- Sumber pemeriksaan: Microsoft SYD documentation example: year 1 = 4,090.91, year 10 = 409.09

### Double declining 2,400 / 300 / 10 years

- Method: Declining balance
- Asset cost: 2400
- Salvage value: 300
- Useful life: 10 years
- Declining rate: Double declining (200% ÷ life)
- Switch to straight-line when it gives more: tidak
- **First-year depreciation: 480.00**
- **Final-year depreciation: 22.12**
- **Book value at the end: 300.00**
- Sumber pemeriksaan: Microsoft DDB documentation example: first year 480.00, tenth year 22.12

### Double declining with switch to straight-line, zero salvage

- Method: Declining balance
- Asset cost: 10,000
- Salvage value: 0
- Useful life: 5 years
- Declining rate: Double declining (200% ÷ life)
- Switch to straight-line when it gives more: ya
- **First-year depreciation: 4,000.00**
- **Final-year depreciation: 1,080.00**
- **Book value at the end: 0.00**
- Sumber pemeriksaan: Python decimal: 4000, 2400, 1440, then SL 2160/2 = 1080 beats DDB 864 in years 4–5

### Double declining without switch stops short of zero salvage

- Method: Declining balance
- Asset cost: 10,000
- Salvage value: 0
- Useful life: 5 years
- Declining rate: Double declining (200% ÷ life)
- Switch to straight-line when it gives more: tidak
- **Final-year depreciation: 518.40**
- **Book value at the end: 777.60**
- Sumber pemeriksaan: Python decimal: 10000 × 0.6⁵ = 777.60 left after five years

### Spreadsheet DB rate 1,000,000 / 100,000 / 6 years

- Method: Declining balance
- Asset cost: 1,000,000
- Salvage value: 100,000
- Useful life: 6 years
- Declining rate: Rate that reaches salvage (spreadsheet DB)
- Switch to straight-line when it gives more: tidak
- **Depreciation rate: 31.9%**
- **First-year depreciation: 319,000.00**
- **Final-year depreciation: 46,465.57**
- Sumber pemeriksaan: Microsoft DB documentation: rate = 1 − (100000/1000000)^(1/6) rounded to 0.319; Python decimal full-year schedule, year 6 capped at salvage

## Pertanyaan

### How do you calculate straight-line depreciation?

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.

### How does double declining balance depreciation work?

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.

### Which depreciation methods does IFRS allow?

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.

### How does depreciation work for US taxes?

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.

### What are the Section 179 and bonus depreciation limits?

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.

### Seberapa akurat “Depreciation calculator”?

Akurasi bergantung pada masukan dan asumsi metode. Aritmetika desimal memakai 50 digit signifikan, tetapi perkiraan, metode numerik dan data sumber bisa kurang presisi; pembulatan yang ditampilkan tidak menghilangkan batasan itu. Contoh penyelesaian yang diperiksa dengan sumber independen: 9. Misalnya, “Straight-line 30,000 cost, 7,500 salvage, 10 years” diperiksa dengan Microsoft SLN documentation example: SLN(30000, 7500, 10) = 2,250.

### Dari mana metode ini berasal?

Microsoft Support — SLN, DDB, DB and SYD functions; IRS Publication 946 — How to Depreciate Property.

## Sumber

- [Microsoft Support — SLN, DDB, DB and SYD functions](https://support.microsoft.com/office/ddb-function-519a7a37-8772-4c96-85c0-ed2c209717a5)
- [IRS Publication 946 — How to Depreciate Property](https://www.irs.gov/publications/p946)

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