{"product_id":"accumulated-depreciation","title":"Accumulated Depreciation Calculator","description":"\u003cstyle\u003e\n.adp-calculator {\n  --ink: #0f172a;\n  --muted: #475569;\n  --border: #e2e8f0;\n  --surface: #ffffff;\n  --tint: #f8fafc;\n  --primary: #1d4ed8;\n  --accent: #c2410c;\n  --accent-hover: #9a3412;\n  --chart-1: #1e40af;\n  --chart-2: #0d9488;\n  --chart-3: #7c3aed;\n  --chart-4: #be185d;\n  --chart-5: #334155;\n  color: var(--ink);\n  background: var(--tint);\n  border: 1px solid var(--border);\n  border-radius: 8px;\n  padding: 24px;\n  font-family: -apple-system, BlinkMacSystemFont, \"Segoe UI\", Roboto, Helvetica, Arial, sans-serif;\n  font-size: 15px;\n  line-height: 1.55;\n  container-type: inline-size;\n  overflow-wrap: anywhere;\n}\n.adp-calculator, .adp-calculator *, .adp-calculator *::before, .adp-calculator *::after { box-sizing: border-box; }\n.adp-calculator .adp-header,\n.adp-calculator .adp-toolbar,\n.adp-calculator .adp-workspace,\n.adp-calculator .adp-panel,\n.adp-calculator .adp-breakdown,\n.adp-calculator .adp-chart,\n.adp-calculator .adp-table-section,\n.adp-calculator .adp-education,\n.adp-calculator .adp-chart-cluster,\n.adp-calculator .adp-chart-visual,\n.adp-calculator .adp-chart-legend,\n.adp-calculator .adp-chart-callout,\n.adp-calculator .adp-table-overflow,\n.adp-calculator .adp-table-note,\n.adp-calculator .adp-metric-grid,\n.adp-calculator .adp-field-grid,\n.adp-calculator .adp-field,\n.adp-calculator .adp-toolbar \u003e *,\n.adp-calculator .adp-workspace \u003e *,\n.adp-calculator .adp-chart-cluster \u003e * { min-width: 0; }\n.adp-calculator .adp-header { display: grid; gap: 12px; margin-bottom: 16px; }\n.adp-calculator .adp-title { margin: 0; font-size: 24px; line-height: 1.25; font-weight: 700; letter-spacing: -0.02em; }\n.adp-calculator .adp-subtitle { margin: 0; color: var(--muted); max-width: 780px; }\n.adp-calculator .adp-pills { display: flex; flex-wrap: wrap; gap: 8px; }\n.adp-calculator .adp-pill { display: inline-flex; align-items: center; gap: 6px; min-height: 32px; padding: 4px 10px; border: 1px solid var(--border); border-radius: 999px; background: var(--surface); color: var(--muted); font-size: 13px; font-weight: 500; font-variant-numeric: tabular-nums; }\n.adp-calculator .adp-pill strong { color: var(--ink); font-weight: 700; }\n.adp-calculator .adp-toolbar { display: flex; flex-wrap: wrap; align-items: center; gap: 8px; margin: 0 0 16px; }\n.adp-calculator .adp-button { min-height: 44px; border-radius: 6px; padding: 11px 16px; border: 1px solid var(--border); background: var(--surface); color: var(--ink); font: inherit; font-weight: 650; cursor: pointer; display: inline-flex; align-items: center; justify-content: center; gap: 10px; white-space: nowrap; box-shadow: 0 1px 2px rgba(15,23,42,.06); }\n.adp-calculator .adp-button:hover { box-shadow: 0 2px 5px rgba(15,23,42,.12); }\n.adp-calculator .adp-button:focus-visible,\n.adp-calculator input:focus-visible,\n.adp-calculator select:focus-visible,\n.adp-calculator summary:focus-visible { outline: 3px solid rgba(29,78,216,.35); outline-offset: 2px; }\n.adp-calculator .adp-download { background: var(--accent); border-color: var(--accent); color: #ffffff; padding: 12px 18px; }\n.adp-calculator .adp-download:hover,\n.adp-calculator .adp-download:active { background: var(--accent-hover); border-color: var(--accent-hover); color: #ffffff; }\n.adp-calculator .adp-icon { width: 18px; height: 18px; display: inline-block; flex: 0 0 auto; }\n.adp-calculator .adp-workspace { display: grid; grid-template-columns: minmax(0, 1.05fr) minmax(0, .95fr); gap: 16px; align-items: start; }\n.adp-calculator .adp-panel,\n.adp-calculator .adp-breakdown,\n.adp-calculator .adp-chart,\n.adp-calculator .adp-table-section,\n.adp-calculator .adp-education { background: var(--surface); border: 1px solid var(--border); border-radius: 8px; box-shadow: 0 1px 2px rgba(15,23,42,.06); }\n.adp-calculator .adp-panel { padding: 20px; }\n.adp-calculator .adp-section-title { margin: 0 0 12px; font-size: 18px; line-height: 1.35; font-weight: 650; }\n.adp-calculator .adp-section-lead { margin: -4px 0 16px; color: var(--muted); font-size: 13px; font-weight: 500; }\n.adp-calculator .adp-field-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 16px; }\n.adp-calculator .adp-field { display: flex; flex-direction: column; gap: 6px; }\n.adp-calculator .adp-field.adp-span-2 { grid-column: 1 \/ -1; }\n.adp-calculator .adp-label { font-size: 14px; line-height: 1.35; font-weight: 600; color: var(--ink); }\n.adp-calculator .adp-control { width: 100%; min-height: 44px; border: 1px solid #cbd5e1; border-radius: 6px; background: #ffffff; color: var(--ink); padding: 10px 12px; font: inherit; font-size: 15px; font-variant-numeric: tabular-nums; }\n.adp-calculator .adp-control[aria-invalid=\"true\"] { border-color: #b91c1c; }\n.adp-calculator .adp-helper { min-height: 38px; color: var(--muted); font-size: 13px; line-height: 1.45; font-weight: 500; }\n.adp-calculator .adp-error { min-height: 19px; color: #991b1b; font-size: 13px; font-weight: 600; }\n.adp-calculator .adp-method-group[hidden] { display: none; }\n.adp-calculator .adp-primary-result { padding: 16px; background: #eff6ff; border: 1px solid #bfdbfe; border-radius: 6px; margin-bottom: 16px; }\n.adp-calculator .adp-primary-label { display: block; color: #1e3a8a; font-size: 13px; font-weight: 650; margin-bottom: 4px; }\n.adp-calculator .adp-primary-value { display: block; font-size: 30px; line-height: 1.2; font-weight: 700; letter-spacing: -0.025em; font-variant-numeric: tabular-nums; }\n.adp-calculator .adp-primary-note { margin: 6px 0 0; color: var(--muted); font-size: 13px; font-weight: 500; }\n.adp-calculator .adp-metric-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 12px; }\n.adp-calculator .adp-metric { border-top: 1px solid var(--border); padding-top: 12px; }\n.adp-calculator .adp-metric-label { display: block; color: var(--muted); font-size: 13px; font-weight: 500; }\n.adp-calculator .adp-metric-value { display: block; margin-top: 3px; font-size: 20px; line-height: 1.3; font-weight: 700; font-variant-numeric: tabular-nums; }\n.adp-calculator .adp-validation-summary { margin-top: 16px; padding: 10px 12px; border: 1px solid #fecaca; background: #fef2f2; border-radius: 6px; color: #7f1d1d; font-size: 13px; font-weight: 600; }\n.adp-calculator .adp-validation-summary[hidden] { display: none; }\n.adp-calculator .adp-breakdown,\n.adp-calculator .adp-chart,\n.adp-calculator .adp-table-section,\n.adp-calculator .adp-education { margin-top: 16px; padding: 20px; }\n.adp-calculator .adp-chart-intro { margin: -4px 0 16px; color: var(--muted); font-size: 13px; font-weight: 500; }\n.adp-calculator .adp-chart-cluster { display: grid; grid-template-columns: minmax(240px, 320px) minmax(260px, 430px); justify-content: center; align-items: center; gap: 24px; max-width: 790px; margin: 0 auto; }\n.adp-calculator .adp-chart-visual { display: grid; place-items: center; width: 100%; }\n.adp-calculator .adp-chart-svg { display: block; width: 100%; max-width: 320px; height: auto; overflow: visible; }\n.adp-calculator .adp-chart-svg text { font-family: inherit; fill: var(--muted); font-size: 13px; font-weight: 600; }\n.adp-calculator .adp-chart-svg .adp-chart-value-text { fill: var(--ink); font-weight: 700; }\n.adp-calculator .adp-legend-grid { display: grid; gap: 10px; }\n.adp-calculator .adp-legend-row { display: grid; grid-template-columns: 12px minmax(0, auto) auto auto; justify-content: start; align-items: center; column-gap: 10px; row-gap: 4px; font-size: 13px; font-weight: 500; }\n.adp-calculator .adp-swatch { width: 12px; height: 12px; border-radius: 2px; }\n.adp-calculator .adp-legend-name { color: var(--ink); }\n.adp-calculator .adp-legend-value,\n.adp-calculator .adp-legend-percent { color: var(--muted); font-variant-numeric: tabular-nums; white-space: nowrap; }\n.adp-calculator .adp-chart-table { width: 100%; border-collapse: collapse; margin-top: 12px; font-size: 13px; }\n.adp-calculator .adp-chart-table th,\n.adp-calculator .adp-chart-table td { padding: 7px 8px; border-top: 1px solid var(--border); text-align: left; font-variant-numeric: tabular-nums; }\n.adp-calculator .adp-chart-table th { color: var(--muted); font-weight: 650; }\n.adp-calculator .adp-chart-callout { margin-top: 16px; border: 1px solid var(--border); border-radius: 6px; background: var(--tint); padding: 10px 12px; color: var(--muted); font-size: 13px; font-weight: 500; }\n.adp-calculator .adp-empty-state { border: 1px dashed #cbd5e1; border-radius: 6px; background: var(--tint); padding: 16px; color: var(--muted); text-align: center; font-size: 13px; font-weight: 600; }\n.adp-calculator .adp-safe-stack .adp-chart-cluster { grid-template-columns: minmax(0, 1fr); justify-items: center; row-gap: 16px; }\n.adp-calculator .adp-safe-stack .adp-chart-legend { width: min(100%, 430px); }\n.adp-calculator .adp-safe-stack .adp-chart-callout { margin-top: 16px; }\n.adp-calculator .adp-table-overflow { width: 100%; overflow-x: auto; border: 1px solid var(--border); border-radius: 6px; }\n.adp-calculator .adp-table { width: 100%; min-width: 720px; border-collapse: collapse; font-size: 13px; font-variant-numeric: tabular-nums; }\n.adp-calculator .adp-table th,\n.adp-calculator .adp-table td { padding: 10px 12px; border-bottom: 1px solid var(--border); text-align: right; white-space: nowrap; }\n.adp-calculator .adp-table th { background: #0f172a; color: #ffffff; font-weight: 650; }\n.adp-calculator .adp-table th:first-child,\n.adp-calculator .adp-table td:first-child { text-align: left; }\n.adp-calculator .adp-table tbody tr:last-child td { border-bottom: 0; }\n.adp-calculator .adp-table tbody tr[data-adp-current=\"true\"] { background: #eff6ff; }\n.adp-calculator .adp-table-note { margin-top: 16px; border: 1px solid var(--border); border-radius: 6px; background: var(--tint); padding: 10px 12px; color: var(--muted); font-size: 13px; font-weight: 500; }\n.adp-calculator .adp-safe-table-stack .adp-table-note { margin-top: 20px; }\n.adp-calculator .adp-education { padding: 24px; }\n.adp-calculator .adp-education h2 { margin: 0 0 12px; font-size: 22px; line-height: 1.3; font-weight: 700; }\n.adp-calculator .adp-education h3 { margin: 24px 0 8px; font-size: 18px; line-height: 1.35; font-weight: 650; }\n.adp-calculator .adp-education p { margin: 0 0 12px; color: #334155; }\n.adp-calculator .adp-education ul { margin: 8px 0 12px; padding-left: 22px; color: #334155; }\n.adp-calculator .adp-education li { margin: 6px 0; }\n.adp-calculator .adp-education a { color: #1d4ed8; text-underline-offset: 2px; }\n.adp-calculator .adp-formula { padding: 12px; border-left: 4px solid var(--primary); background: #eff6ff; border-radius: 0 6px 6px 0; font-variant-numeric: tabular-nums; color: #1e3a8a; }\n.adp-calculator [hidden] { display: none; }\n@container (max-width: 899px) {\n  .adp-calculator .adp-workspace { grid-template-columns: minmax(0, 1fr); }\n}\n@container (max-width: 639px) {\n  .adp-calculator { padding: 16px; }\n  .adp-calculator .adp-field-grid { grid-template-columns: minmax(0, 1fr); }\n  .adp-calculator .adp-field.adp-span-2 { grid-column: auto; }\n  .adp-calculator .adp-chart-cluster { grid-template-columns: minmax(0, 1fr); justify-items: center; row-gap: 16px; }\n  .adp-calculator .adp-chart-legend { width: min(100%, 430px); }\n  .adp-calculator .adp-legend-row { grid-template-columns: 12px minmax(0, auto) auto; }\n  .adp-calculator .adp-legend-percent { grid-column: 2 \/ -1; }\n  .adp-calculator .adp-panel,\n  .adp-calculator .adp-breakdown,\n  .adp-calculator .adp-chart,\n  .adp-calculator .adp-table-section,\n  .adp-calculator .adp-education { padding: 16px; }\n}\n@container (max-width: 389px) {\n  .adp-calculator { padding: 12px; }\n  .adp-calculator .adp-toolbar { align-items: stretch; }\n  .adp-calculator .adp-button { width: 100%; }\n  .adp-calculator .adp-metric-grid { grid-template-columns: minmax(0, 1fr); }\n  .adp-calculator .adp-primary-value { font-size: 27px; }\n}\n\u003c\/style\u003e\n\u003cdiv class=\"adp-calculator\" data-calculator-root\u003e\n  \u003cheader class=\"adp-header\"\u003e\n    \u003ch2 class=\"adp-title\"\u003eAccumulated Depreciation Calculator\u003c\/h2\u003e\n    \u003cp class=\"adp-subtitle\"\u003eEstimate cumulative depreciation, net book value, annual expense, and a complete schedule using four common depreciation methods.\u003c\/p\u003e\n    \u003cdiv class=\"adp-pills\" aria-label=\"Live calculation summary\"\u003e\n      \u003cspan class=\"adp-pill\"\u003eMethod \u003cstrong data-adp-pill-method\u003eStraight line\u003c\/strong\u003e\u003c\/span\u003e\n      \u003cspan class=\"adp-pill\"\u003eElapsed \u003cstrong data-adp-pill-period\u003e3 years\u003c\/strong\u003e\u003c\/span\u003e\n      \u003cspan class=\"adp-pill\"\u003eDepreciated \u003cstrong data-adp-pill-percent\u003e17.60%\u003c\/strong\u003e\u003c\/span\u003e\n      \u003cspan class=\"adp-pill\"\u003eBook value \u003cstrong data-adp-pill-book\u003e$20,600.00\u003c\/strong\u003e\u003c\/span\u003e\n    \u003c\/div\u003e\n  \u003c\/header\u003e\n  \u003cdiv class=\"adp-toolbar\" role=\"toolbar\" aria-label=\"Calculator actions\"\u003e\n    \u003cbutton class=\"adp-button adp-download\" type=\"button\" data-adp-download\u003e\n      \u003csvg class=\"adp-icon\" viewbox=\"0 0 24 24\" aria-hidden=\"true\"\u003e\u003cpath fill=\"currentColor\" d=\"M11 3h2v10.17l3.59-3.58L18 11l-6 6-6-6 1.41-1.41L11 13.17V3Zm-6 16h14v2H5v-2Z\"\u003e\u003c\/path\u003e\u003c\/svg\u003e\n      \u003cspan\u003eDownload Excel\u003c\/span\u003e\n    \u003c\/button\u003e\n    \u003cbutton class=\"adp-button\" type=\"button\" data-adp-reset\u003eReset\u003c\/button\u003e\n  \u003c\/div\u003e\n  \u003cdiv class=\"adp-workspace\"\u003e\n    \u003csection class=\"adp-panel\" aria-labelledby=\"adp-inputs-title\"\u003e\n      \u003ch3 class=\"adp-section-title\" id=\"adp-inputs-title\"\u003eAsset assumptions\u003c\/h3\u003e\n      \u003cp class=\"adp-section-lead\"\u003eUse accounting estimates that match the asset and your reporting policy.\u003c\/p\u003e\n      \u003cdiv class=\"adp-field-grid\"\u003e\n        \u003cdiv class=\"adp-field adp-span-2\"\u003e\n          \u003clabel class=\"adp-label\" for=\"adp-method\"\u003eDepreciation method\u003c\/label\u003e\n          \u003cselect class=\"adp-control\" id=\"adp-method\" data-adp-input=\"method\"\u003e\n            \u003coption value=\"\"\u003eSelect a method\u003c\/option\u003e\n            \u003coption value=\"straight\" selected\u003eStraight line\u003c\/option\u003e\n            \u003coption value=\"declining\"\u003eDeclining balance\u003c\/option\u003e\n            \u003coption value=\"syd\"\u003eSum of the years' digits\u003c\/option\u003e\n            \u003coption value=\"units\"\u003eUnits of production\u003c\/option\u003e\n          \u003c\/select\u003e\n          \u003cspan class=\"adp-helper\"\u003eChoose even expense, accelerated expense, or usage-based depreciation.\u003c\/span\u003e\n          \u003cspan class=\"adp-error\" data-adp-error=\"method\"\u003e\u003c\/span\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"adp-field\"\u003e\n          \u003clabel class=\"adp-label\" for=\"adp-cost\"\u003eCost of the asset\u003c\/label\u003e\n          \u003cinput class=\"adp-control\" id=\"adp-cost\" data-adp-input=\"cost\" data-adp-mask=\"currency\" inputmode=\"decimal\" type=\"text\" value=\"$25,000.00\"\u003e\n          \u003cspan class=\"adp-helper\"\u003eCapitalized acquisition cost, excluding land and noncapital items.\u003c\/span\u003e\n          \u003cspan class=\"adp-error\" data-adp-error=\"cost\"\u003e\u003c\/span\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"adp-field\"\u003e\n          \u003clabel class=\"adp-label\" for=\"adp-salvage\"\u003eSalvage value\u003c\/label\u003e\n          \u003cinput class=\"adp-control\" id=\"adp-salvage\" data-adp-input=\"salvage\" data-adp-mask=\"currency\" inputmode=\"decimal\" type=\"text\" value=\"$3,000.00\"\u003e\n          \u003cspan class=\"adp-helper\"\u003eEstimated residual value at the end of useful life.\u003c\/span\u003e\n          \u003cspan class=\"adp-error\" data-adp-error=\"salvage\"\u003e\u003c\/span\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"adp-method-group adp-field adp-span-2\" data-adp-method-group=\"time\"\u003e\n          \u003cdiv class=\"adp-field-grid\"\u003e\n            \u003cdiv class=\"adp-field\"\u003e\n              \u003clabel class=\"adp-label\" for=\"adp-life\"\u003eUseful life\u003c\/label\u003e\n              \u003cinput class=\"adp-control\" id=\"adp-life\" data-adp-input=\"life\" inputmode=\"numeric\" type=\"text\" value=\"15\"\u003e\n              \u003cspan class=\"adp-helper\"\u003eExpected service life in whole years.\u003c\/span\u003e\n              \u003cspan class=\"adp-error\" data-adp-error=\"life\"\u003e\u003c\/span\u003e\n            \u003c\/div\u003e\n            \u003cdiv class=\"adp-field\"\u003e\n              \u003clabel class=\"adp-label\" for=\"adp-years\"\u003eYears elapsed\u003c\/label\u003e\n              \u003cinput class=\"adp-control\" id=\"adp-years\" data-adp-input=\"years\" inputmode=\"numeric\" type=\"text\" value=\"3\"\u003e\n              \u003cspan class=\"adp-helper\"\u003eNumber of completed years for accumulated depreciation.\u003c\/span\u003e\n              \u003cspan class=\"adp-error\" data-adp-error=\"years\"\u003e\u003c\/span\u003e\n            \u003c\/div\u003e\n          \u003c\/div\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"adp-method-group adp-field adp-span-2\" data-adp-method-group=\"declining\" hidden\u003e\n          \u003clabel class=\"adp-label\" for=\"adp-rate\"\u003eAnnual depreciation rate\u003c\/label\u003e\n          \u003cinput class=\"adp-control\" id=\"adp-rate\" data-adp-input=\"rate\" data-adp-mask=\"percent\" inputmode=\"decimal\" type=\"text\" value=\"10.00%\"\u003e\n          \u003cspan class=\"adp-helper\"\u003eApplied each year to opening book value and capped at salvage value.\u003c\/span\u003e\n          \u003cspan class=\"adp-error\" data-adp-error=\"rate\"\u003e\u003c\/span\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"adp-method-group adp-field adp-span-2\" data-adp-method-group=\"units\" hidden\u003e\n          \u003cdiv class=\"adp-field-grid\"\u003e\n            \u003cdiv class=\"adp-field\"\u003e\n              \u003clabel class=\"adp-label\" for=\"adp-total-units\"\u003eEstimated lifetime units\u003c\/label\u003e\n              \u003cinput class=\"adp-control\" id=\"adp-total-units\" data-adp-input=\"totalUnits\" inputmode=\"decimal\" type=\"text\" value=\"75,000\"\u003e\n              \u003cspan class=\"adp-helper\"\u003eTotal output, hours, miles, or cycles expected over the asset's life.\u003c\/span\u003e\n              \u003cspan class=\"adp-error\" data-adp-error=\"totalUnits\"\u003e\u003c\/span\u003e\n            \u003c\/div\u003e\n            \u003cdiv class=\"adp-field\"\u003e\n              \u003clabel class=\"adp-label\" for=\"adp-actual-units\"\u003eCumulative units produced\u003c\/label\u003e\n              \u003cinput class=\"adp-control\" id=\"adp-actual-units\" data-adp-input=\"actualUnits\" inputmode=\"decimal\" type=\"text\" value=\"10,700\"\u003e\n              \u003cspan class=\"adp-helper\"\u003eActual cumulative usage through the reporting date.\u003c\/span\u003e\n              \u003cspan class=\"adp-error\" data-adp-error=\"actualUnits\"\u003e\u003c\/span\u003e\n            \u003c\/div\u003e\n          \u003c\/div\u003e\n        \u003c\/div\u003e\n      \u003c\/div\u003e\n    \u003c\/section\u003e\n    \u003csection class=\"adp-panel\" aria-labelledby=\"adp-results-title\"\u003e\n      \u003ch3 class=\"adp-section-title\" id=\"adp-results-title\"\u003eLive results\u003c\/h3\u003e\n      \u003cp class=\"adp-section-lead\"\u003eValues update as assumptions change.\u003c\/p\u003e\n      \u003cdiv class=\"adp-primary-result\" aria-live=\"polite\" aria-atomic=\"true\"\u003e\n        \u003cspan class=\"adp-primary-label\"\u003eAccumulated depreciation\u003c\/span\u003e\n        \u003cstrong class=\"adp-primary-value\" data-adp-result=\"accumulated\"\u003e$4,400.00\u003c\/strong\u003e\n        \u003cp class=\"adp-primary-note\" data-adp-result-note\u003eAfter 3 completed years using straight-line depreciation.\u003c\/p\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"adp-metric-grid\"\u003e\n        \u003cdiv class=\"adp-metric\"\u003e\n\u003cspan class=\"adp-metric-label\"\u003eNet book value\u003c\/span\u003e\u003cstrong class=\"adp-metric-value\" data-adp-result=\"bookValue\"\u003e$20,600.00\u003c\/strong\u003e\n\u003c\/div\u003e\n        \u003cdiv class=\"adp-metric\"\u003e\n\u003cspan class=\"adp-metric-label\"\u003eDepreciable basis\u003c\/span\u003e\u003cstrong class=\"adp-metric-value\" data-adp-result=\"basis\"\u003e$22,000.00\u003c\/strong\u003e\n\u003c\/div\u003e\n        \u003cdiv class=\"adp-metric\"\u003e\n\u003cspan class=\"adp-metric-label\"\u003eCurrent-period expense\u003c\/span\u003e\u003cstrong class=\"adp-metric-value\" data-adp-result=\"periodExpense\"\u003e$1,466.67\u003c\/strong\u003e\n\u003c\/div\u003e\n        \u003cdiv class=\"adp-metric\"\u003e\n\u003cspan class=\"adp-metric-label\"\u003eCost depreciated\u003c\/span\u003e\u003cstrong class=\"adp-metric-value\" data-adp-result=\"costPercent\"\u003e17.60%\u003c\/strong\u003e\n\u003c\/div\u003e\n        \u003cdiv class=\"adp-metric\"\u003e\n\u003cspan class=\"adp-metric-label\"\u003eBasis depreciated\u003c\/span\u003e\u003cstrong class=\"adp-metric-value\" data-adp-result=\"basisPercent\"\u003e20.00%\u003c\/strong\u003e\n\u003c\/div\u003e\n        \u003cdiv class=\"adp-metric\"\u003e\n\u003cspan class=\"adp-metric-label\"\u003eSchedule rows\u003c\/span\u003e\u003cstrong class=\"adp-metric-value\" data-adp-result=\"rowCount\"\u003e15\u003c\/strong\u003e\n\u003c\/div\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"adp-validation-summary\" data-adp-validation hidden\u003ePlease correct the highlighted fields.\u003c\/div\u003e\n    \u003c\/section\u003e\n  \u003c\/div\u003e\n  \u003csection class=\"adp-breakdown\" data-adp-chart-card=\"breakdown\" aria-labelledby=\"adp-breakdown-title\"\u003e\n    \u003ch3 class=\"adp-section-title\" id=\"adp-breakdown-title\"\u003eAsset value composition\u003c\/h3\u003e\n    \u003cp class=\"adp-chart-intro\" data-adp-breakdown-intro\u003eThe original asset cost is divided among accumulated depreciation, remaining depreciable basis, and salvage value.\u003c\/p\u003e\n    \u003cdiv data-adp-breakdown-content\u003e\u003c\/div\u003e\n    \u003cdiv class=\"adp-chart-callout\" data-adp-breakdown-caption\u003eAt the selected date, 20.00% of the depreciable basis has been recognized as expense.\u003c\/div\u003e\n  \u003c\/section\u003e\n  \u003csection class=\"adp-chart\" data-adp-chart-card=\"comparison\" aria-labelledby=\"adp-chart-title\"\u003e\n    \u003ch3 class=\"adp-section-title\" id=\"adp-chart-title\"\u003eCost, depreciation, and book value\u003c\/h3\u003e\n    \u003cp class=\"adp-chart-intro\"\u003eThe comparison chart uses the same current-state values shown in the result cards and workbook.\u003c\/p\u003e\n    \u003cdiv data-adp-comparison-content\u003e\u003c\/div\u003e\n    \u003cdiv class=\"adp-chart-callout\" data-adp-comparison-caption\u003eNet book value remains above salvage value because the asset is not fully depreciated.\u003c\/div\u003e\n  \u003c\/section\u003e\n  \u003csection class=\"adp-table-section\" data-adp-table-card aria-labelledby=\"adp-table-title\"\u003e\n    \u003ch3 class=\"adp-section-title\" id=\"adp-table-title\"\u003eDepreciation schedule\u003c\/h3\u003e\n    \u003cp class=\"adp-section-lead\"\u003eThe highlighted row corresponds to the selected reporting period.\u003c\/p\u003e\n    \u003cdiv class=\"adp-table-overflow\" data-adp-table-wrap\u003e\n      \u003ctable class=\"adp-table\"\u003e\n        \u003cthead\u003e\u003ctr\u003e\n\u003cth scope=\"col\"\u003ePeriod\u003c\/th\u003e\n\u003cth scope=\"col\"\u003eOpening book value\u003c\/th\u003e\n\u003cth scope=\"col\"\u003eDepreciation expense\u003c\/th\u003e\n\u003cth scope=\"col\"\u003eAccumulated depreciation\u003c\/th\u003e\n\u003cth scope=\"col\"\u003eClosing book value\u003c\/th\u003e\n\u003c\/tr\u003e\u003c\/thead\u003e\n        \u003ctbody data-adp-schedule-body\u003e\u003c\/tbody\u003e\n      \u003c\/table\u003e\n    \u003c\/div\u003e\n    \u003cdiv class=\"adp-table-note\" data-adp-table-note\u003eExpenses are capped so closing book value does not fall below the entered salvage value.\u003c\/div\u003e\n  \u003c\/section\u003e\n  \u003csection class=\"adp-education\" aria-labelledby=\"adp-guide-title\"\u003e\n    \u003ch2 id=\"adp-guide-title\"\u003eHow to use and interpret accumulated depreciation\u003c\/h2\u003e\n    \u003cp\u003eAccumulated depreciation is the total depreciation expense recognized for a tangible fixed asset from the date it is placed in service through the reporting date. It is usually presented as a contra-asset balance that reduces the asset's gross carrying amount. This calculator estimates that cumulative balance and the related net book value. It is designed for planning, internal analysis, and educational use; it does not replace an entity's accounting policy, tax rules, or professional judgment.\u003c\/p\u003e\n    \u003ch3\u003eChoose the method that matches the asset\u003c\/h3\u003e\n    \u003cp\u003e\u003cstrong\u003eStraight line\u003c\/strong\u003e spreads the depreciable basis evenly across useful life. It is often appropriate when the asset provides benefits relatively evenly. A higher cost or lower salvage value increases annual expense, while a longer useful life reduces annual expense. \u003cstrong\u003eDeclining balance\u003c\/strong\u003e applies a fixed rate to opening book value, producing higher expense earlier and lower expense later. Enter the policy rate as a percentage; very high rates accelerate recognition but the calculator still protects the salvage floor.\u003c\/p\u003e\n    \u003cp\u003e\u003cstrong\u003eSum of the years' digits\u003c\/strong\u003e is another accelerated method. It allocates the largest fraction of depreciable basis to year one and progressively smaller fractions afterward. \u003cstrong\u003eUnits of production\u003c\/strong\u003e links expense to actual use rather than time. Use a consistent unit such as machine hours, miles, cycles, or units manufactured. Estimated lifetime units must be greater than zero, and cumulative units should not exceed the lifetime estimate unless you deliberately want the result capped at the depreciable basis.\u003c\/p\u003e\n    \u003ch3\u003eField-by-field guidance\u003c\/h3\u003e\n    \u003cul\u003e\n      \u003cli\u003e\n\u003cstrong\u003eCost of the asset:\u003c\/strong\u003e enter the capitalized acquisition cost. Do not include land in a building calculation because land is generally not depreciated. Higher cost increases the depreciable basis and potential accumulated depreciation.\u003c\/li\u003e\n      \u003cli\u003e\n\u003cstrong\u003eSalvage value:\u003c\/strong\u003e enter the expected residual amount at the end of useful life. It is optional in the sense that zero is allowed, but it cannot exceed cost. A higher salvage value lowers total depreciable basis.\u003c\/li\u003e\n      \u003cli\u003e\n\u003cstrong\u003eUseful life:\u003c\/strong\u003e enter whole years for straight line, declining balance, or sum-of-the-years' digits. A longer life spreads expense over more schedule rows. For declining balance, useful life defines the displayed horizon; the chosen rate determines the expense pattern.\u003c\/li\u003e\n      \u003cli\u003e\n\u003cstrong\u003eYears elapsed:\u003c\/strong\u003e enter completed years through the reporting date. The value is capped at useful life. Zero produces no accumulated depreciation and leaves book value equal to cost.\u003c\/li\u003e\n      \u003cli\u003e\n\u003cstrong\u003eAnnual depreciation rate:\u003c\/strong\u003e used only for declining balance. Enter a positive percentage up to 100%. The rate applies to opening book value, not original cost, so annual expense declines over time.\u003c\/li\u003e\n      \u003cli\u003e\n\u003cstrong\u003eEstimated lifetime units and cumulative units produced:\u003c\/strong\u003e used only for units of production. The per-unit expense equals depreciable basis divided by estimated lifetime units. Actual cumulative usage drives accumulated depreciation directly.\u003c\/li\u003e\n    \u003c\/ul\u003e\n    \u003ch3\u003eUnderstanding each result\u003c\/h3\u003e\n    \u003cp\u003e\u003cstrong\u003eAccumulated depreciation\u003c\/strong\u003e is the cumulative expense recognized to date. A zero balance generally means no depreciation period or usage has been entered. \u003cstrong\u003eNet book value\u003c\/strong\u003e equals original cost minus accumulated depreciation; it is an accounting carrying amount, not necessarily market value. \u003cstrong\u003eDepreciable basis\u003c\/strong\u003e equals cost minus salvage value and represents the maximum amount this model can depreciate.\u003c\/p\u003e\n    \u003cp\u003e\u003cstrong\u003eCurrent-period expense\u003c\/strong\u003e is the expense in the selected year for time-based methods. Under units of production, it shows the cumulative usage-based expense represented by the entered units because no separate current-period units are requested. \u003cstrong\u003eCost depreciated\u003c\/strong\u003e compares accumulated depreciation with original cost, while \u003cstrong\u003ebasis depreciated\u003c\/strong\u003e compares it with the amount eligible for depreciation. The latter reaches 100% when the asset is fully depreciated to salvage value.\u003c\/p\u003e\n    \u003ch3\u003eFormula logic and schedule checks\u003c\/h3\u003e\n    \u003cp class=\"adp-formula\"\u003eStraight-line accumulated depreciation = ((cost − salvage value) ÷ useful life) × years elapsed.\u003c\/p\u003e\n    \u003cp\u003eDeclining balance multiplies each year's opening book value by the rate and caps expense at the amount needed to reach salvage value. Sum-of-the-years' digits multiplies depreciable basis by a decreasing fraction: remaining life divided by the sum of all life-year digits. Units of production multiplies actual cumulative units by depreciation per unit. In every method, accumulated depreciation is capped at depreciable basis and net book value cannot fall below salvage value.\u003c\/p\u003e\n    \u003cp\u003eThe donut shows how original cost is currently allocated among recognized depreciation, remaining depreciable basis, and residual value. The comparison bars show original cost, accumulated depreciation, and net book value. The schedule lets you cross-check opening value, annual expense, cumulative expense, and closing value. Each row cross-foots: opening book value minus depreciation expense equals closing book value, and original cost minus accumulated depreciation equals closing book value.\u003c\/p\u003e\n    \u003ch3\u003eCommon mistakes and practical limits\u003c\/h3\u003e\n    \u003cp\u003eDo not confuse depreciation expense for one period with accumulated depreciation for all periods. Do not use market resale estimates as book value without a separate valuation analysis. Review useful life and salvage assumptions when operating conditions materially change. Tax depreciation can differ substantially from financial-statement depreciation, including conventions, recovery periods, bonus depreciation, and asset classes. For U.S. tax context, consult the \u003ca href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-946\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eIRS overview of Publication 946\u003c\/a\u003e, \u003ca href=\"https:\/\/www.irs.gov\/publications\/p946\" target=\"_blank\" rel=\"noopener noreferrer\"\u003ethe current Publication 946\u003c\/a\u003e, and \u003ca href=\"https:\/\/www.irs.gov\/taxtopics\/tc704\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eIRS Topic 704\u003c\/a\u003e. For a plain-language distinction between annual expense and the contra-asset balance, see \u003ca href=\"https:\/\/www.investopedia.com\/ask\/answers\/040215\/what-relationship-between-accumulated-depreciation-and-depreciation-expense.asp\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eInvestopedia's accumulated depreciation explanation\u003c\/a\u003e.\u003c\/p\u003e\n  \u003c\/section\u003e\n\u003c\/div\u003e","brand":"FinancialModelsLab","offers":[{"title":"Default Title","offer_id":49909485469939,"sku":"accumulated-depreciation","price":0.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0522\/6191\/2762\/files\/accumulated-depreciation.webp?v=1783935475","url":"https:\/\/financialmodelslab.com\/products\/accumulated-depreciation","provider":"Financial Models Lab","version":"1.0","type":"link"}