{"product_id":"depreciation-calculator","title":"Depreciation Calculator","description":"\u003cstyle\u003e\n.dpc-calculator{--ink:#0f172a;--muted:#475569;--border:#e2e8f0;--surface:#ffffff;--tint:#f8fafc;--primary:#1d4ed8;--accent:#c2410c;--accent-hover:#9a3412;--chart-1:#1e40af;--chart-2:#0d9488;--chart-3:#7c3aed;--chart-4:#be185d;--chart-5:#334155;container:dpc-root \/ inline-size;color:var(--ink);font-family:Arial,Helvetica,sans-serif;font-size:15px;line-height:1.55;background:var(--surface);max-width:1200px;margin:0 auto;padding:24px}\n.dpc-calculator,.dpc-calculator *,.dpc-calculator *::before,.dpc-calculator *::after{box-sizing:border-box}\n.dpc-calculator\u003e*,.dpc-calculator .dpc-workspace\u003e*,.dpc-calculator .dpc-field-grid\u003e*,.dpc-calculator .dpc-card-grid\u003e*,.dpc-calculator .dpc-chart-cluster\u003e*,.dpc-calculator .dpc-line-chart-layout\u003e*,.dpc-calculator .dpc-toolbar\u003e*,.dpc-calculator .dpc-pills\u003e*,.dpc-calculator .dpc-legend\u003e*,.dpc-calculator .dpc-line-legend\u003e*,.dpc-calculator .dpc-segmented\u003e*{min-width:0}\n.dpc-calculator h2,.dpc-calculator h3,.dpc-calculator h4,.dpc-calculator p{margin-top:0}\n.dpc-calculator .dpc-header{border-bottom:1px solid var(--border);padding-bottom:16px;margin-bottom:16px}\n.dpc-calculator .dpc-header h2{font-size:24px;line-height:1.25;font-weight:700;letter-spacing:-.02em;margin-bottom:8px}\n.dpc-calculator .dpc-lede{color:var(--muted);margin-bottom:12px;max-width:820px}\n.dpc-calculator .dpc-pills{display:flex;flex-wrap:wrap;gap:8px}\n.dpc-calculator .dpc-pill{display:inline-flex;align-items:center;gap:6px;border:1px solid var(--border);background:var(--tint);border-radius:999px;padding:4px 10px;color:var(--muted);font-size:13px;font-weight:500;line-height:1.45}\n.dpc-calculator .dpc-pill strong{color:var(--ink);font-variant-numeric:tabular-nums}\n.dpc-calculator .dpc-toolbar{display:flex;flex-wrap:wrap;gap:8px;align-items:center;margin-bottom:16px}\n.dpc-calculator .dpc-button{appearance:none;border:1px solid var(--border);border-radius:6px;background:var(--surface);color:var(--ink);font:600 15px\/1.2 Arial,Helvetica,sans-serif;padding:11px 16px;min-height:44px;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);transition:background .15s ease,border-color .15s ease,box-shadow .15s ease,transform .15s ease}\n.dpc-calculator .dpc-button:hover{border-color:#cbd5e1;box-shadow:0 3px 8px rgba(15,23,42,.10)}\n.dpc-calculator .dpc-button:active{transform:translateY(1px)}\n.dpc-calculator .dpc-button:focus-visible,.dpc-calculator input:focus-visible,.dpc-calculator select:focus-visible,.dpc-calculator summary:focus-visible{outline:3px solid rgba(29,78,216,.35);outline-offset:2px}\n.dpc-calculator .dpc-download{background:var(--accent);border-color:var(--accent);color:#fff;padding:12px 18px}\n.dpc-calculator .dpc-download:hover{background:var(--accent-hover);border-color:var(--accent-hover)}\n.dpc-calculator .dpc-download svg{width:18px;height:18px;flex:0 0 auto;stroke:currentColor}\n.dpc-calculator .dpc-workspace{display:grid;grid-template-columns:minmax(0,1fr);gap:16px;margin-bottom:16px}\n.dpc-calculator .dpc-panel,.dpc-calculator .dpc-section-card{border:1px solid var(--border);border-radius:8px;background:var(--surface);box-shadow:0 1px 2px rgba(15,23,42,.06);padding:16px}\n.dpc-calculator .dpc-panel-title,.dpc-calculator .dpc-section-title{font-size:18px;line-height:1.35;font-weight:650;margin-bottom:12px}\n.dpc-calculator .dpc-field-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(190px,1fr));gap:16px}\n.dpc-calculator .dpc-field{display:flex;flex-direction:column;gap:6px;min-width:0}\n.dpc-calculator .dpc-field label,.dpc-calculator 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.dpc-segmented input{position:absolute;opacity:0;pointer-events:none;width:1px;height:1px;margin:0;top:0;left:0}\n.dpc-calculator .dpc-segmented span{display:flex;align-items:center;justify-content:center;min-height:38px;padding:6px 8px;border-radius:4px;font-size:13px;font-weight:600;text-align:center;color:var(--muted);background:transparent}\n.dpc-calculator .dpc-segmented input:checked+span{background:#fff;color:var(--primary);box-shadow:0 1px 2px rgba(15,23,42,.10)}\n.dpc-calculator .dpc-segmented input:focus-visible+span{outline:3px solid rgba(29,78,216,.35);outline-offset:1px}\n.dpc-calculator .dpc-binary{grid-template-columns:repeat(2,minmax(0,1fr))}\n.dpc-calculator .dpc-conditional{margin-top:16px;padding-top:16px;border-top:1px solid var(--border)}\n.dpc-calculator .dpc-hidden{display:none!important}\n.dpc-calculator .dpc-card-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px}\n.dpc-calculator .dpc-metric{border:1px solid 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var(--border);border-radius:6px;background:#fff}\n.dpc-calculator table{width:100%;min-width:760px;border-collapse:collapse;font-size:13px;font-variant-numeric:tabular-nums}\n.dpc-calculator th,.dpc-calculator td{padding:10px 12px;border-bottom:1px solid var(--border);text-align:right;white-space:nowrap}\n.dpc-calculator th{background:#f1f5f9;color:var(--ink);font-weight:700}\n.dpc-calculator th:first-child,.dpc-calculator td:first-child{text-align:left}\n.dpc-calculator tbody tr:last-child td{border-bottom:0}\n.dpc-calculator tbody tr:hover td{background:#f8fafc}\n.dpc-calculator .dpc-safe-table-stack .dpc-table-note{margin-top:20px!important}\n.dpc-calculator .dpc-education{border-top:1px solid var(--border);padding-top:24px;margin-top:24px;max-width:900px}\n.dpc-calculator .dpc-education h2{font-size:22px;line-height:1.3;font-weight:700;margin:0 0 12px}\n.dpc-calculator .dpc-education h3{font-size:18px;line-height:1.35;font-weight:650;margin:24px 0 8px}\n.dpc-calculator .dpc-education p{color:#334155;margin-bottom:12px}\n.dpc-calculator .dpc-education ul{margin:0 0 14px;padding-left:22px;color:#334155}\n.dpc-calculator .dpc-education li{margin-bottom:8px}\n.dpc-calculator .dpc-education a{color:#1d4ed8;text-decoration:underline;text-underline-offset:2px}\n.dpc-calculator .dpc-visually-hidden{position:absolute!important;width:1px!important;height:1px!important;padding:0!important;margin:-1px!important;overflow:hidden!important;clip:rect(0,0,0,0)!important;white-space:nowrap!important;border:0!important}\n@container dpc-root (min-width:640px){.dpc-calculator .dpc-chart-cluster{grid-template-columns:minmax(220px,280px) max-content;gap:24px}.dpc-calculator .dpc-line-chart-layout{grid-template-columns:minmax(0,1fr)}.dpc-calculator .dpc-line-svg{min-height:0}}\n@container dpc-root (min-width:900px){.dpc-calculator .dpc-workspace{grid-template-columns:minmax(0,.92fr) minmax(0,1.08fr);gap:16px}.dpc-calculator .dpc-panel{padding:20px}}\n@container dpc-root (max-width:520px){.dpc-calculator{padding:16px}.dpc-calculator .dpc-card-grid{grid-template-columns:minmax(0,1fr)}.dpc-calculator .dpc-primary-result{grid-column:auto}.dpc-calculator .dpc-segmented{grid-template-columns:minmax(0,1fr)}.dpc-calculator .dpc-legend-row{grid-template-columns:14px minmax(80px,max-content) max-content;gap:8px}.dpc-calculator .dpc-legend-pct{grid-column:2\/-1}.dpc-calculator .dpc-button{width:100%}.dpc-calculator .dpc-toolbar{display:grid;grid-template-columns:minmax(0,1fr)}.dpc-calculator .dpc-line-svg{min-height:0}.dpc-calculator .dpc-line-legend{display:grid;width:100%;justify-content:stretch}.dpc-calculator .dpc-line-legend .dpc-legend-row{grid-template-columns:14px minmax(80px,1fr);width:100%}.dpc-calculator .dpc-line-legend .dpc-legend-value{grid-column:2}.dpc-calculator .dpc-chart-summary,.dpc-calculator .dpc-table-note{margin-top:12px}}\n@media (max-width:640px){.dpc-calculator{padding:16px}.dpc-calculator .dpc-card-grid{grid-template-columns:minmax(0,1fr)}.dpc-calculator .dpc-primary-result{grid-column:auto}}\n\u003c\/style\u003e\n\u003cdiv class=\"dpc-calculator\" data-calculator-root\u003e\n  \u003csection class=\"dpc-header\"\u003e\n    \u003ch2\u003eDepreciation Calculator\u003c\/h2\u003e\n    \u003cp class=\"dpc-lede\"\u003eBuild a year-by-year depreciation schedule using straight-line, declining-balance, or sum-of-the-years'-digits accounting.\u003c\/p\u003e\n    \u003cdiv class=\"dpc-pills\" aria-label=\"Current calculation summary\"\u003e\n      \u003cspan class=\"dpc-pill\"\u003eMethod \u003cstrong data-dpc-pill-method\u003eStraight line\u003c\/strong\u003e\u003c\/span\u003e\n      \u003cspan class=\"dpc-pill\"\u003eUseful life \u003cstrong data-dpc-pill-life\u003e5 years\u003c\/strong\u003e\u003c\/span\u003e\n      \u003cspan class=\"dpc-pill\"\u003eFirst-year rate \u003cstrong data-dpc-pill-rate\u003e20.00%\u003c\/strong\u003e\u003c\/span\u003e\n      \u003cspan class=\"dpc-pill\"\u003eSchedule \u003cstrong data-dpc-pill-periods\u003e5 periods\u003c\/strong\u003e\u003c\/span\u003e\n    \u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003cdiv class=\"dpc-toolbar\" aria-label=\"Calculator actions\"\u003e\n    \u003cbutton class=\"dpc-button dpc-download\" type=\"button\" data-dpc-download\u003e\n      \u003csvg viewbox=\"0 0 24 24\" fill=\"none\" aria-hidden=\"true\"\u003e\u003cpath d=\"M12 3v11m0 0 4-4m-4 4-4-4M5 18v2h14v-2\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\u003e\u003c\/path\u003e\u003c\/svg\u003e\n      \u003cspan\u003eDownload Excel\u003c\/span\u003e\n    \u003c\/button\u003e\n    \u003cbutton class=\"dpc-button\" type=\"button\" data-dpc-reset\u003eReset\u003c\/button\u003e\n  \u003c\/div\u003e\n\n  \u003cdiv class=\"dpc-workspace\"\u003e\n    \u003csection class=\"dpc-panel\" aria-labelledby=\"dpc-inputs-title\"\u003e\n      \u003ch3 class=\"dpc-panel-title\" id=\"dpc-inputs-title\"\u003eAsset assumptions\u003c\/h3\u003e\n      \u003cdiv class=\"dpc-field-grid\"\u003e\n        \u003cdiv class=\"dpc-field\"\u003e\n          \u003clabel for=\"dpc-method\"\u003eDepreciation method\u003c\/label\u003e\n          \u003cselect id=\"dpc-method\" data-dpc-input=\"method\"\u003e\n            \u003coption value=\"\"\u003eSelect 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          \u003c\/select\u003e\n          \u003cspan class=\"dpc-helper\"\u003eControls how expense is distributed over time.\u003c\/span\u003e\n          \u003cspan class=\"dpc-error\" data-dpc-error=\"method\"\u003e\u003c\/span\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"dpc-field\"\u003e\n          \u003clabel for=\"dpc-cost\"\u003eAsset cost\u003c\/label\u003e\n          \u003cinput id=\"dpc-cost\" data-dpc-input=\"cost\" data-dpc-mask=\"currency\" type=\"text\" inputmode=\"decimal\" value=\"$11,000.00\" autocomplete=\"off\"\u003e\n          \u003cspan class=\"dpc-helper\"\u003ePurchase price plus capitalized acquisition costs.\u003c\/span\u003e\n          \u003cspan class=\"dpc-error\" data-dpc-error=\"cost\"\u003e\u003c\/span\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"dpc-field\"\u003e\n          \u003clabel for=\"dpc-salvage\"\u003eSalvage value\u003c\/label\u003e\n          \u003cinput id=\"dpc-salvage\" data-dpc-input=\"salvage\" data-dpc-mask=\"currency\" type=\"text\" inputmode=\"decimal\" value=\"$1,000.00\" autocomplete=\"off\"\u003e\n          \u003cspan class=\"dpc-helper\"\u003eExpected residual value after the useful life.\u003c\/span\u003e\n          \u003cspan class=\"dpc-error\" data-dpc-error=\"salvage\"\u003e\u003c\/span\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"dpc-field\"\u003e\n          \u003clabel for=\"dpc-years\"\u003eDepreciation years\u003c\/label\u003e\n          \u003cinput id=\"dpc-years\" data-dpc-input=\"years\" type=\"text\" inputmode=\"numeric\" value=\"5\" autocomplete=\"off\"\u003e\n          \u003cspan class=\"dpc-helper\"\u003eEnter a whole useful life from 1 to 100 years.\u003c\/span\u003e\n          \u003cspan class=\"dpc-error\" data-dpc-error=\"years\"\u003e\u003c\/span\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"dpc-field\" data-dpc-factor-field\u003e\n          \u003clabel for=\"dpc-factor\"\u003eDepreciation factor\u003c\/label\u003e\n          \u003cinput id=\"dpc-factor\" data-dpc-input=\"factor\" type=\"text\" inputmode=\"decimal\" value=\"2\" autocomplete=\"off\"\u003e\n          \u003cspan class=\"dpc-helper\"\u003eUsed only for declining balance; 2 means double-declining.\u003c\/span\u003e\n          \u003cspan class=\"dpc-error\" data-dpc-error=\"factor\"\u003e\u003c\/span\u003e\n        \u003c\/div\u003e\n      \u003c\/div\u003e\n\n      \u003cdiv class=\"dpc-conditional\"\u003e\n        \u003cdiv class=\"dpc-field-grid\"\u003e\n          \u003cfieldset class=\"dpc-field\" style=\"border:0;padding:0;margin:0\"\u003e\n            \u003clegend class=\"dpc-group-label\"\u003eRound schedule to dollars?\u003c\/legend\u003e\n            \u003cdiv class=\"dpc-segmented dpc-binary\"\u003e\n              \u003clabel\u003e\u003cinput type=\"radio\" name=\"dpc-round\" value=\"yes\" data-dpc-input=\"round\" checked\u003e\u003cspan\u003eYes\u003c\/span\u003e\u003c\/label\u003e\n              \u003clabel\u003e\u003cinput type=\"radio\" name=\"dpc-round\" value=\"no\" data-dpc-input=\"round\"\u003e\u003cspan\u003eNo\u003c\/span\u003e\u003c\/label\u003e\n            \u003c\/div\u003e\n            \u003cspan class=\"dpc-helper\"\u003eRounding applies to displayed period amounts.\u003c\/span\u003e\n          \u003c\/fieldset\u003e\n          \u003cfieldset class=\"dpc-field\" style=\"border:0;padding:0;margin:0\"\u003e\n            \u003clegend class=\"dpc-group-label\"\u003ePartial-year depreciation?\u003c\/legend\u003e\n            \u003cdiv class=\"dpc-segmented dpc-binary\"\u003e\n              \u003clabel\u003e\u003cinput type=\"radio\" name=\"dpc-partial\" value=\"yes\" data-dpc-input=\"partial\"\u003e\u003cspan\u003eYes\u003c\/span\u003e\u003c\/label\u003e\n              \u003clabel\u003e\u003cinput type=\"radio\" name=\"dpc-partial\" value=\"no\" data-dpc-input=\"partial\" checked\u003e\u003cspan\u003eNo\u003c\/span\u003e\u003c\/label\u003e\n            \u003c\/div\u003e\n            \u003cspan class=\"dpc-helper\"\u003eProrates the first and final accounting periods.\u003c\/span\u003e\n          \u003c\/fieldset\u003e\n        \u003c\/div\u003e\n      \u003c\/div\u003e\n\n      \u003cdiv class=\"dpc-conditional dpc-hidden\" data-dpc-partial-fields\u003e\n        \u003ch4 class=\"dpc-group-label\"\u003ePartial-year settings\u003c\/h4\u003e\n        \u003cdiv class=\"dpc-field-grid\"\u003e\n          \u003cdiv class=\"dpc-field\"\u003e\n            \u003clabel for=\"dpc-convention\"\u003eConvention\u003c\/label\u003e\n            \u003cselect id=\"dpc-convention\" data-dpc-input=\"convention\"\u003e\n              \u003coption value=\"daily\"\u003eCount every day\u003c\/option\u003e\n              \u003coption value=\"halfmonth\" selected\u003eHalf-month\u003c\/option\u003e\n              \u003coption value=\"fullmonth\"\u003eFull-month\u003c\/option\u003e\n              \u003coption value=\"halfquarter\"\u003eHalf-quarter\u003c\/option\u003e\n              \u003coption value=\"fullquarter\"\u003eFull-quarter\u003c\/option\u003e\n              \u003coption value=\"halfyear\"\u003eHalf-year\u003c\/option\u003e\n            \u003c\/select\u003e\n            \u003cspan class=\"dpc-helper\"\u003eDefines the assumed in-service point.\u003c\/span\u003e\n            \u003cspan class=\"dpc-error\" data-dpc-error=\"convention\"\u003e\u003c\/span\u003e\n          \u003c\/div\u003e\n          \u003cdiv class=\"dpc-field\"\u003e\n            \u003clabel for=\"dpc-service-date\"\u003eStart of asset service\u003c\/label\u003e\n            \u003cinput id=\"dpc-service-date\" data-dpc-input=\"serviceDate\" type=\"date\" value=\"2017-03-23\"\u003e\n            \u003cspan class=\"dpc-helper\"\u003eDate the asset became ready and available for use.\u003c\/span\u003e\n            \u003cspan class=\"dpc-error\" data-dpc-error=\"serviceDate\"\u003e\u003c\/span\u003e\n          \u003c\/div\u003e\n          \u003cdiv class=\"dpc-field\"\u003e\n            \u003clabel for=\"dpc-fiscal-month\"\u003eStart of accounting year — month\u003c\/label\u003e\n            \u003cselect id=\"dpc-fiscal-month\" data-dpc-input=\"fiscalMonth\"\u003e\n              \u003coption value=\"1\" selected\u003eJanuary\u003c\/option\u003e\n\u003coption value=\"2\"\u003eFebruary\u003c\/option\u003e\n\u003coption value=\"3\"\u003eMarch\u003c\/option\u003e\n\u003coption value=\"4\"\u003eApril\u003c\/option\u003e\n\u003coption value=\"5\"\u003eMay\u003c\/option\u003e\n\u003coption value=\"6\"\u003eJune\u003c\/option\u003e\n\u003coption value=\"7\"\u003eJuly\u003c\/option\u003e\n\u003coption value=\"8\"\u003eAugust\u003c\/option\u003e\n\u003coption value=\"9\"\u003eSeptember\u003c\/option\u003e\n\u003coption value=\"10\"\u003eOctober\u003c\/option\u003e\n\u003coption value=\"11\"\u003eNovember\u003c\/option\u003e\n\u003coption value=\"12\"\u003eDecember\u003c\/option\u003e\n            \u003c\/select\u003e\n            \u003cspan class=\"dpc-helper\"\u003eThe first month of the reporting year.\u003c\/span\u003e\n            \u003cspan class=\"dpc-error\" data-dpc-error=\"fiscalMonth\"\u003e\u003c\/span\u003e\n          \u003c\/div\u003e\n          \u003cdiv class=\"dpc-field\"\u003e\n            \u003clabel for=\"dpc-fiscal-day\"\u003eStart of accounting year — day\u003c\/label\u003e\n            \u003cselect id=\"dpc-fiscal-day\" data-dpc-input=\"fiscalDay\"\u003e\n              \u003coption value=\"1\" selected\u003e1\u003c\/option\u003e\n\u003coption value=\"2\"\u003e2\u003c\/option\u003e\n\u003coption value=\"3\"\u003e3\u003c\/option\u003e\n\u003coption value=\"4\"\u003e4\u003c\/option\u003e\n\u003coption value=\"5\"\u003e5\u003c\/option\u003e\n\u003coption value=\"6\"\u003e6\u003c\/option\u003e\n\u003coption value=\"7\"\u003e7\u003c\/option\u003e\n\u003coption value=\"8\"\u003e8\u003c\/option\u003e\n\u003coption value=\"9\"\u003e9\u003c\/option\u003e\n\u003coption value=\"10\"\u003e10\u003c\/option\u003e\n\u003coption value=\"11\"\u003e11\u003c\/option\u003e\n\u003coption value=\"12\"\u003e12\u003c\/option\u003e\n\u003coption value=\"13\"\u003e13\u003c\/option\u003e\n\u003coption value=\"14\"\u003e14\u003c\/option\u003e\n\u003coption value=\"15\"\u003e15\u003c\/option\u003e\n\u003coption value=\"16\"\u003e16\u003c\/option\u003e\n\u003coption value=\"17\"\u003e17\u003c\/option\u003e\n\u003coption value=\"18\"\u003e18\u003c\/option\u003e\n\u003coption value=\"19\"\u003e19\u003c\/option\u003e\n\u003coption value=\"20\"\u003e20\u003c\/option\u003e\n\u003coption value=\"21\"\u003e21\u003c\/option\u003e\n\u003coption value=\"22\"\u003e22\u003c\/option\u003e\n\u003coption value=\"23\"\u003e23\u003c\/option\u003e\n\u003coption value=\"24\"\u003e24\u003c\/option\u003e\n\u003coption value=\"25\"\u003e25\u003c\/option\u003e\n\u003coption value=\"26\"\u003e26\u003c\/option\u003e\n\u003coption value=\"27\"\u003e27\u003c\/option\u003e\n\u003coption value=\"28\"\u003e28\u003c\/option\u003e\n\u003coption value=\"29\"\u003e29\u003c\/option\u003e\n\u003coption value=\"30\"\u003e30\u003c\/option\u003e\n\u003coption value=\"31\"\u003e31\u003c\/option\u003e\n            \u003c\/select\u003e\n            \u003cspan class=\"dpc-helper\"\u003eInvalid month\/day combinations are adjusted to month-end.\u003c\/span\u003e\n            \u003cspan class=\"dpc-error\" data-dpc-error=\"fiscalDay\"\u003e\u003c\/span\u003e\n          \u003c\/div\u003e\n        \u003c\/div\u003e\n      \u003c\/div\u003e\n    \u003c\/section\u003e\n\n    \u003csection class=\"dpc-panel\" aria-labelledby=\"dpc-results-title\"\u003e\n      \u003ch3 class=\"dpc-panel-title\" id=\"dpc-results-title\"\u003eLive results\u003c\/h3\u003e\n      \u003cdiv class=\"dpc-card-grid\"\u003e\n        \u003cdiv class=\"dpc-metric dpc-primary-result\"\u003e\n          \u003cspan class=\"dpc-metric-label\"\u003eFirst-period depreciation\u003c\/span\u003e\n          \u003cstrong class=\"dpc-metric-value\" data-dpc-primary\u003e$2,000\u003c\/strong\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"dpc-metric\"\u003e\n\u003cspan class=\"dpc-metric-label\"\u003eDepreciable base\u003c\/span\u003e\u003cstrong class=\"dpc-metric-value\" data-dpc-base\u003e$10,000\u003c\/strong\u003e\n\u003c\/div\u003e\n        \u003cdiv class=\"dpc-metric\"\u003e\n\u003cspan class=\"dpc-metric-label\"\u003eTotal depreciation\u003c\/span\u003e\u003cstrong class=\"dpc-metric-value\" data-dpc-total\u003e$10,000\u003c\/strong\u003e\n\u003c\/div\u003e\n        \u003cdiv class=\"dpc-metric\"\u003e\n\u003cspan class=\"dpc-metric-label\"\u003eEnding book value\u003c\/span\u003e\u003cstrong class=\"dpc-metric-value\" data-dpc-ending\u003e$1,000\u003c\/strong\u003e\n\u003c\/div\u003e\n        \u003cdiv class=\"dpc-metric\"\u003e\n\u003cspan class=\"dpc-metric-label\"\u003eInitial full-year rate\u003c\/span\u003e\u003cstrong class=\"dpc-metric-value\" data-dpc-rate\u003e20.00%\u003c\/strong\u003e\n\u003c\/div\u003e\n      \u003c\/div\u003e\n      \u003cp class=\"dpc-result-note\" data-dpc-result-note\u003eWith straight-line depreciation, the depreciable base is allocated evenly across five annual periods.\u003c\/p\u003e\n      \u003cdiv class=\"dpc-visually-hidden\" aria-live=\"polite\" data-dpc-live\u003eFirst-period depreciation is $2,000.\u003c\/div\u003e\n    \u003c\/section\u003e\n  \u003c\/div\u003e\n\n  \u003csection class=\"dpc-section-card dpc-chart-card\" data-dpc-chart-card=\"breakdown\" aria-labelledby=\"dpc-breakdown-title\"\u003e\n    \u003ch3 class=\"dpc-section-title\" id=\"dpc-breakdown-title\"\u003eCost allocation at the end of the schedule\u003c\/h3\u003e\n    \u003cp class=\"dpc-section-intro\" data-dpc-breakdown-intro\u003eThe original asset cost separates into accumulated depreciation and residual book value.\u003c\/p\u003e\n    \u003cdiv data-dpc-breakdown-content\u003e\u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003csection class=\"dpc-section-card dpc-chart-card\" data-dpc-chart-card=\"trend\" aria-labelledby=\"dpc-trend-title\"\u003e\n    \u003ch3 class=\"dpc-section-title\" id=\"dpc-trend-title\"\u003eBook value and accumulated depreciation\u003c\/h3\u003e\n    \u003cp class=\"dpc-section-intro\"\u003eThe lines reconcile to the original asset cost at every period.\u003c\/p\u003e\n    \u003cdiv data-dpc-trend-content\u003e\u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003csection class=\"dpc-section-card dpc-table-card\" data-dpc-table-card aria-labelledby=\"dpc-schedule-title\"\u003e\n    \u003ch3 class=\"dpc-section-title\" id=\"dpc-schedule-title\"\u003eDepreciation schedule\u003c\/h3\u003e\n    \u003cdiv class=\"dpc-table-wrap\" data-dpc-table-wrap\u003e\n      \u003ctable\u003e\n        \u003cthead\u003e\u003ctr\u003e\n\u003cth scope=\"col\"\u003ePeriod\u003c\/th\u003e\n\u003cth scope=\"col\"\u003eBeginning book value\u003c\/th\u003e\n\u003cth scope=\"col\"\u003eDepreciation percent\u003c\/th\u003e\n\u003cth scope=\"col\"\u003eDepreciation amount\u003c\/th\u003e\n\u003cth scope=\"col\"\u003eAccumulated depreciation\u003c\/th\u003e\n\u003cth scope=\"col\"\u003eEnding book value\u003c\/th\u003e\n\u003c\/tr\u003e\u003c\/thead\u003e\n        \u003ctbody data-dpc-schedule-body\u003e\u003c\/tbody\u003e\n      \u003c\/table\u003e\n    \u003c\/div\u003e\n    \u003cdiv class=\"dpc-table-note\" data-dpc-table-note\u003eDisplayed amounts may be rounded, while the internal model retains full precision so the final book value reconciles to salvage value.\u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003csection class=\"dpc-education\"\u003e\n    \u003ch2\u003eHow to use this depreciation calculator\u003c\/h2\u003e\n    \u003cp\u003eThis calculator estimates how an asset's cost is allocated as depreciation expense over its useful life. It is designed for planning, bookkeeping illustrations, and model review. It is not a substitute for the tax rules, accounting policies, or professional judgment that apply to a particular entity or asset.\u003c\/p\u003e\n\n    \u003ch3\u003eChoose the method that matches the asset's consumption pattern\u003c\/h3\u003e\n    \u003cp\u003e\u003cstrong\u003eStraight line\u003c\/strong\u003e spreads the depreciable base evenly across the useful life. It is appropriate when the asset is expected to provide a broadly consistent level of economic benefit from year to year. A higher cost or lower salvage value increases every period's expense, while a longer useful life reduces the annual amount.\u003c\/p\u003e\n    \u003cp\u003e\u003cstrong\u003eDeclining balance\u003c\/strong\u003e applies an accelerated rate to the asset's opening book value. The depreciation factor multiplies the straight-line rate: a factor of 2 creates double-declining balance, while 1.5 produces a less aggressive accelerated pattern. The calculation never reduces book value below salvage value. Larger factors front-load more expense and leave smaller charges in later periods.\u003c\/p\u003e\n    \u003cp\u003e\u003cstrong\u003eSum of the years' digits\u003c\/strong\u003e also accelerates expense, but it uses a fixed sequence of declining fractions. For a five-year life, the denominator is 15 and the first-year fraction is 5\/15, followed by 4\/15, 3\/15, 2\/15, and 1\/15. This method can be useful when an asset is most productive early in its life but a fixed declining-balance rate would be too aggressive.\u003c\/p\u003e\n\n    \u003ch3\u003eEnter the asset assumptions\u003c\/h3\u003e\n    \u003cul\u003e\n      \u003cli\u003e\n\u003cstrong\u003eAsset cost\u003c\/strong\u003e is the capitalized amount placed on the balance sheet. It may include the purchase price and directly attributable costs required to bring the asset into service. Enter a nonnegative dollar amount.\u003c\/li\u003e\n      \u003cli\u003e\n\u003cstrong\u003eSalvage value\u003c\/strong\u003e is the expected residual book value at the end of the useful life. It cannot exceed cost in this model. A higher salvage value reduces the depreciable base and therefore reduces total depreciation.\u003c\/li\u003e\n      \u003cli\u003e\n\u003cstrong\u003eDepreciation years\u003c\/strong\u003e is the estimated useful life, entered as a whole number. The calculator supports 1 to 100 years. Avoid confusing useful life with the asset's physical life; the accounting estimate should reflect the period over which benefits are expected to be consumed.\u003c\/li\u003e\n      \u003cli\u003e\n\u003cstrong\u003eDepreciation factor\u003c\/strong\u003e appears for declining balance only. A factor of 2 is the familiar double-declining approach. Very high factors can push most depreciation into the first period, so compare the schedule with the asset's actual benefit pattern.\u003c\/li\u003e\n      \u003cli\u003e\n\u003cstrong\u003eRound schedule to dollars\u003c\/strong\u003e controls presentation. Selecting Yes rounds each displayed period to whole dollars and adjusts the final period so the schedule still ends at salvage value. Selecting No shows cents.\u003c\/li\u003e\n    \u003c\/ul\u003e\n\n    \u003ch3\u003ePartial-year settings and conventions\u003c\/h3\u003e\n    \u003cp\u003eTurn on partial-year depreciation when the asset begins service after the start of the accounting year. The service date is the date the asset is ready and available for its intended use, not necessarily the invoice or payment date. The accounting-year month and day define the reporting period boundary; this is useful for entities with a non-calendar fiscal year.\u003c\/p\u003e\n    \u003cp\u003eThe \u003cstrong\u003ecount-every-day\u003c\/strong\u003e convention uses the actual fraction of days remaining in the accounting year. \u003cstrong\u003eHalf-month\u003c\/strong\u003e assumes service begins in the middle of the acquisition month, while \u003cstrong\u003efull-month\u003c\/strong\u003e gives a full month for the acquisition month. Half-quarter and full-quarter apply the same idea at the quarter level. \u003cstrong\u003eHalf-year\u003c\/strong\u003e assigns one-half of a full year's depreciation to the first accounting period regardless of the exact service date. Partial-year schedules normally contain one extra row because the unused portion of the final asset year is recognized after the last full period.\u003c\/p\u003e\n\n    \u003ch3\u003eRead the results, charts, and schedule\u003c\/h3\u003e\n    \u003cp\u003e\u003cstrong\u003eFirst-period depreciation\u003c\/strong\u003e is the expense assigned to the first accounting period. For a full-year straight-line example with an $11,000 cost, $1,000 salvage value, and five-year life, the amount is $2,000. A partial-year convention reduces this first charge. Under accelerated methods, it is also affected by the factor or remaining-life fraction.\u003c\/p\u003e\n    \u003cp\u003e\u003cstrong\u003eDepreciable base\u003c\/strong\u003e equals cost minus salvage value. \u003cstrong\u003eTotal depreciation\u003c\/strong\u003e is the accumulated expense over the entire schedule and should equal the depreciable base. \u003cstrong\u003eEnding book value\u003c\/strong\u003e should equal salvage value. A zero salvage value means the asset is fully depreciated; it does not imply the asset has no market value or must be disposed of.\u003c\/p\u003e\n    \u003cp\u003eThe cost-allocation donut reconciles original cost into accumulated depreciation and residual book value. The line chart shows book value falling as accumulated depreciation rises. At every point, ending book value plus accumulated depreciation should equal the original cost, subject only to displayed rounding. The schedule provides the audit trail: beginning book value, period rate, depreciation expense, cumulative expense, and ending book value.\u003c\/p\u003e\n\n    \u003ch3\u003eFormula logic and practical checks\u003c\/h3\u003e\n    \u003cp\u003eStraight-line annual depreciation is \u003cstrong\u003e(cost − salvage value) ÷ useful life\u003c\/strong\u003e. Declining balance starts with \u003cstrong\u003efactor ÷ useful life\u003c\/strong\u003e as the annual rate and applies that rate to opening book value, capped so the asset never falls below salvage. Sum-of-the-years'-digits multiplies the depreciable base by the remaining-life fraction. Partial-year conventions multiply the applicable annual charge by a first-period fraction and carry the remainder into a final period.\u003c\/p\u003e\n    \u003cp\u003eCommon errors include entering salvage value above cost, using a tax recovery period as an accounting estimate without checking the applicable rules, depreciating land, and treating rounding differences as economic differences. For U.S. tax depreciation, review \u003ca href=\"https:\/\/www.irs.gov\/publications\/p946\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eIRS 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 financial reporting concepts, consult the official \u003ca href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ias-16-property-plant-and-equipment\/\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eIAS 16 overview\u003c\/a\u003e. A plain-language review of method differences is available from \u003ca href=\"https:\/\/www.investopedia.com\/terms\/d\/depreciation.asp\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eInvestopedia's depreciation guide\u003c\/a\u003e.\u003c\/p\u003e\n  \u003c\/section\u003e\n\u003c\/div\u003e","brand":"FinancialModelsLab","offers":[{"title":"Default Title","offer_id":49909480784115,"sku":"depreciation-calculator","price":0.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0522\/6191\/2762\/files\/depreciation-calculator.webp?v=1783935379","url":"https:\/\/financialmodelslab.com\/products\/depreciation-calculator","provider":"Financial Models Lab","version":"1.0","type":"link"}