Depreciation Calculator
Build straight-line or declining-balance depreciation schedules
Depreciation Calculator — what it does
Enter an asset's cost, salvage value and useful life, choose straight-line or declining-balance, and the calculator builds a year-by-year schedule of depreciation expense and remaining book value. Straight-line spreads the cost evenly; declining-balance front-loads it at the percentage rate you set.
When this tool helps
- Preparing the depreciation schedule for a newly purchased vehicle, machine or equipment item.
- Comparing how the two methods affect reported profit over an asset's first years.
- Estimating the book value of existing equipment for an internal transfer or an insurance discussion.
How to use it
- Enter the asset cost and its expected salvage value.
- Set the useful life in years.
- Choose straight line, or declining balance with a rate.
- Calculate and review the year-by-year schedule.
Accuracy, limits, and good practice
- Declining balance charges more early and less later, which suits assets like computers that lose value fastest when new.
- Book value never drops below salvage value — the schedule stops depreciating once that floor is reached.
- Tax authorities prescribe specific methods, rates and asset classes; treat this as a planning model and follow the rules that apply to your filing.
Frequently asked questions
Which method should I choose?
Straight-line is simpler and standard for financial reporting; declining-balance reflects rapid early value loss and is common for technology assets.
What is salvage value?
The amount you expect to recover when disposing of the asset at the end of its life. Zero is a legitimate estimate for many assets.
Can I depreciate land?
No. Land is not consumed and does not depreciate under normal accounting rules; buildings on it do.
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Everything above runs inside this page. Depreciation Calculator needs no account, no upload, and no server round trip — close the tab and nothing is left behind.
折舊計算器能做什麼
輸入資產成本、殘值與耐用年限，選擇直線法或定率遞減法，計算器會逐年列出折舊費用與帳面餘額。直線法把成本平均分攤；定率遞減法則依你設定的百分比，把折舊集中在前期。
什麼時候用得上
- 為新購入的車輛、機器或設備編製折舊表。
- 比較兩種方法在資產前幾年對帳面利潤的影響。
- 內部調撥或保險討論時，估算既有設備的帳面價值。
使用步驟
- 輸入資產成本與預估殘值。
- 設定耐用年限（年）。
- 選擇直線法，或設定比率的定率遞減法。
- 計算並檢視逐年折舊表。
精確度、限制與實務建議
- 定率遞減法前期折舊多、後期少，適合電腦這類新品階段貶值最快的資產。
- 帳面價值不會低於殘值，達到下限後折舊即停止。
- 稅務機關對方法、比率與資產類別有明文規定；此工具適合規劃試算，申報請依適用法規。
常見問題
該選哪一種方法？
直線法簡單且是財報常規；定率遞減法反映前期快速貶值，科技類資產常用。
什麼是殘值？
資產壽命結束處分時預計可回收的金額。對許多資產而言，估為零也是合理的。
土地可以折舊嗎？
不行。一般會計規則下土地不會耗損、不提折舊；其上的建築物才提。
本站相關工具
以上步驟全部在這個頁面內完成，折舊計算器 不需要註冊、不上傳檔案、也不經過伺服器，關閉分頁後不會留下任何資料。