{"product_id":"depreciation","title":"Depreciation Calculator","description":"\u003cstyle\u003e\n.dep-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  width: 100%;\n  max-width: 1200px;\n  margin: 0 auto;\n  color: var(--ink);\n  background: var(--surface);\n  border: 1px solid var(--border);\n  border-radius: 8px;\n  box-shadow: 0 1px 2px rgba(15, 23, 42, .06);\n  font-family: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, \"Segoe UI\", sans-serif;\n  font-size: 15px;\n  line-height: 1.55;\n  overflow-wrap: anywhere;\n}\n.dep-calculator,\n.dep-calculator *,\n.dep-calculator *::before,\n.dep-calculator *::after {\n  box-sizing: border-box;\n}\n.dep-calculator [hidden] {\n  display: none !important;\n}\n.dep-calculator button,\n.dep-calculator input,\n.dep-calculator select {\n  font: inherit;\n}\n.dep-calculator button,\n.dep-calculator a,\n.dep-calculator input,\n.dep-calculator select,\n.dep-calculator summary {\n  -webkit-tap-highlight-color: transparent;\n}\n.dep-calculator button:focus-visible,\n.dep-calculator a:focus-visible,\n.dep-calculator input:focus-visible,\n.dep-calculator select:focus-visible,\n.dep-calculator summary:focus-visible {\n  outline: 3px solid rgba(29, 78, 216, .34);\n  outline-offset: 2px;\n}\n.dep-calculator .dep-header,\n.dep-calculator .dep-toolbar,\n.dep-calculator .dep-workspace,\n.dep-calculator .dep-section,\n.dep-calculator .dep-education {\n  min-width: 0;\n}\n.dep-calculator .dep-header {\n  padding: 24px 24px 16px;\n  border-bottom: 1px solid var(--border);\n  background: linear-gradient(180deg, #ffffff 0%, #f8fafc 100%);\n  border-radius: 8px 8px 0 0;\n}\n.dep-calculator .dep-title {\n  margin: 0;\n  color: var(--ink);\n  font-size: 24px;\n  font-weight: 700;\n  line-height: 1.25;\n  letter-spacing: -.02em;\n}\n.dep-calculator .dep-subtitle {\n  max-width: 760px;\n  margin: 8px 0 0;\n  color: var(--muted);\n}\n.dep-calculator .dep-pills {\n  display: flex;\n  flex-wrap: wrap;\n  gap: 8px;\n  margin-top: 16px;\n}\n.dep-calculator .dep-pill {\n  display: inline-flex;\n  align-items: center;\n  gap: 6px;\n  min-width: 0;\n  padding: 6px 10px;\n  border: 1px solid var(--border);\n  border-radius: 999px;\n  background: var(--surface);\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n  line-height: 1.35;\n  font-variant-numeric: tabular-nums;\n}\n.dep-calculator .dep-pill strong {\n  color: var(--ink);\n  font-weight: 650;\n}\n.dep-calculator .dep-toolbar {\n  display: flex;\n  flex-wrap: wrap;\n  align-items: center;\n  gap: 12px;\n  padding: 16px 24px;\n  border-bottom: 1px solid var(--border);\n  background: var(--surface);\n}\n.dep-calculator .dep-button {\n  min-height: 46px;\n  border-radius: 6px;\n  padding: 12px 18px;\n  border: 1px solid transparent;\n  cursor: pointer;\n  font-size: 15px;\n  font-weight: 650;\n  line-height: 1.25;\n  transition: background-color .16s ease, border-color .16s ease, box-shadow .16s ease, transform .08s ease;\n}\n.dep-calculator .dep-button:active {\n  transform: translateY(1px);\n}\n.dep-calculator .dep-download {\n  display: inline-flex;\n  align-items: center;\n  gap: 10px;\n  white-space: nowrap;\n  background: var(--accent);\n  color: #ffffff;\n  border-color: var(--accent);\n  box-shadow: 0 1px 2px rgba(15, 23, 42, .12);\n}\n.dep-calculator .dep-download:hover {\n  background: var(--accent-hover);\n  border-color: var(--accent-hover);\n  box-shadow: 0 2px 5px rgba(15, 23, 42, .18);\n}\n.dep-calculator .dep-download-icon {\n  width: 18px;\n  height: 18px;\n  flex: 0 0 18px;\n}\n.dep-calculator .dep-reset {\n  background: var(--surface);\n  color: var(--ink);\n  border-color: #cbd5e1;\n}\n.dep-calculator .dep-reset:hover {\n  background: var(--tint);\n  border-color: #94a3b8;\n  box-shadow: 0 1px 3px rgba(15, 23, 42, .1);\n}\n.dep-calculator .dep-workspace {\n  display: grid;\n  grid-template-columns: minmax(0, 1fr) minmax(0, 1fr);\n  gap: 24px;\n  padding: 24px;\n  container-type: inline-size;\n}\n.dep-calculator .dep-panel,\n.dep-calculator .dep-card,\n.dep-calculator .dep-chart-card,\n.dep-calculator .dep-table-card {\n  min-width: 0;\n  border: 1px solid var(--border);\n  border-radius: 8px;\n  background: var(--surface);\n  box-shadow: 0 1px 2px rgba(15, 23, 42, .05);\n}\n.dep-calculator .dep-panel {\n  padding: 20px;\n}\n.dep-calculator .dep-section-title {\n  margin: 0;\n  color: var(--ink);\n  font-size: 18px;\n  font-weight: 650;\n  line-height: 1.35;\n}\n.dep-calculator .dep-section-copy {\n  margin: 6px 0 0;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n}\n.dep-calculator .dep-fields {\n  display: grid;\n  grid-template-columns: repeat(2, minmax(0, 1fr));\n  gap: 16px;\n  margin-top: 20px;\n}\n.dep-calculator .dep-field {\n  display: flex;\n  min-width: 0;\n  flex-direction: column;\n  gap: 6px;\n}\n.dep-calculator .dep-field-wide {\n  grid-column: 1 \/ -1;\n}\n.dep-calculator .dep-label {\n  color: var(--ink);\n  font-size: 14px;\n  font-weight: 600;\n  line-height: 1.35;\n}\n.dep-calculator .dep-control,\n.dep-calculator .dep-select {\n  width: 100%;\n  min-width: 0;\n  min-height: 46px;\n  border: 1px solid #cbd5e1;\n  border-radius: 6px;\n  background: #ffffff;\n  color: var(--ink);\n  padding: 10px 12px;\n  font-size: 15px;\n  font-weight: 400;\n  line-height: 1.35;\n  box-shadow: inset 0 1px 1px rgba(15, 23, 42, .03);\n}\n.dep-calculator .dep-control:hover,\n.dep-calculator .dep-select:hover {\n  border-color: #94a3b8;\n}\n.dep-calculator .dep-control[aria-invalid=\"true\"],\n.dep-calculator .dep-select[aria-invalid=\"true\"] {\n  border-color: #b91c1c;\n}\n.dep-calculator .dep-money-wrap {\n  display: grid;\n  grid-template-columns: 38px minmax(0, 1fr);\n  min-width: 0;\n}\n.dep-calculator .dep-money-symbol {\n  display: flex;\n  align-items: center;\n  justify-content: center;\n  min-height: 46px;\n  border: 1px solid #cbd5e1;\n  border-right: 0;\n  border-radius: 6px 0 0 6px;\n  background: var(--tint);\n  color: var(--muted);\n  font-weight: 650;\n}\n.dep-calculator .dep-money-wrap .dep-control {\n  border-radius: 0 6px 6px 0;\n}\n.dep-calculator .dep-helper,\n.dep-calculator .dep-error {\n  min-height: 36px;\n  margin: 0;\n  font-size: 13px;\n  font-weight: 500;\n  line-height: 1.4;\n}\n.dep-calculator .dep-helper {\n  color: var(--muted);\n}\n.dep-calculator .dep-error {\n  color: #991b1b;\n}\n.dep-calculator .dep-results-panel {\n  display: flex;\n  min-width: 0;\n  flex-direction: column;\n  gap: 16px;\n  padding: 20px;\n}\n.dep-calculator .dep-primary-result {\n  min-width: 0;\n  padding: 20px;\n  border: 1px solid #bfdbfe;\n  border-radius: 8px;\n  background: #eff6ff;\n}\n.dep-calculator .dep-primary-label {\n  margin: 0;\n  color: #1e3a8a;\n  font-size: 13px;\n  font-weight: 650;\n  line-height: 1.4;\n  text-transform: uppercase;\n  letter-spacing: .04em;\n}\n.dep-calculator .dep-primary-value {\n  margin: 6px 0 0;\n  color: var(--ink);\n  font-size: 30px;\n  font-weight: 700;\n  line-height: 1.15;\n  font-variant-numeric: tabular-nums;\n}\n.dep-calculator .dep-primary-meta {\n  margin: 8px 0 0;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n}\n.dep-calculator .dep-result-grid {\n  display: grid;\n  grid-template-columns: repeat(2, minmax(0, 1fr));\n  gap: 12px;\n}\n.dep-calculator .dep-result-card {\n  min-width: 0;\n  padding: 14px;\n  border: 1px solid var(--border);\n  border-radius: 8px;\n  background: var(--surface);\n}\n.dep-calculator .dep-result-card span {\n  display: block;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n  line-height: 1.35;\n}\n.dep-calculator .dep-result-card strong {\n  display: block;\n  margin-top: 5px;\n  color: var(--ink);\n  font-size: 20px;\n  font-weight: 700;\n  line-height: 1.25;\n  font-variant-numeric: tabular-nums;\n}\n.dep-calculator .dep-result-note {\n  margin: 0;\n  padding: 12px;\n  border: 1px solid var(--border);\n  border-radius: 6px;\n  background: var(--tint);\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n}\n.dep-calculator .dep-empty-panel {\n  display: flex;\n  min-height: 210px;\n  align-items: center;\n  justify-content: center;\n  padding: 24px;\n  border: 1px dashed #cbd5e1;\n  border-radius: 8px;\n  background: var(--tint);\n  color: var(--muted);\n  text-align: center;\n}\n.dep-calculator .dep-section {\n  padding: 0 24px 24px;\n}\n.dep-calculator .dep-chart-card,\n.dep-calculator .dep-table-card {\n  padding: 20px;\n}\n.dep-calculator .dep-chart-head {\n  display: flex;\n  min-width: 0;\n  align-items: flex-start;\n  justify-content: flex-start;\n  gap: 16px;\n  flex-wrap: wrap;\n}\n.dep-calculator .dep-chart-title-group {\n  min-width: 0;\n  max-width: 780px;\n}\n.dep-calculator .dep-dynamic-copy {\n  margin: 6px 0 0;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n}\n.dep-calculator .dep-chart-cluster {\n  display: grid;\n  grid-template-columns: minmax(0, 1fr) auto;\n  align-items: center;\n  justify-content: center;\n  gap: 24px;\n  width: min(100%, 900px);\n  margin: 20px auto 0;\n  min-width: 0;\n}\n.dep-calculator .dep-breakdown-visual {\n  width: 100%;\n  min-width: 0;\n}\n.dep-calculator .dep-stacked-bar {\n  display: flex;\n  width: 100%;\n  min-height: 44px;\n  overflow: clip;\n  border: 1px solid #cbd5e1;\n  border-radius: 6px;\n  background: var(--tint);\n}\n.dep-calculator .dep-bar-segment {\n  min-width: 0;\n  height: 42px;\n  border-right: 2px solid #ffffff;\n}\n.dep-calculator .dep-bar-segment:last-child {\n  border-right: 0;\n}\n.dep-calculator .dep-bar-accumulated {\n  background: var(--chart-1);\n}\n.dep-calculator .dep-bar-remaining {\n  background: var(--chart-2);\n}\n.dep-calculator .dep-bar-salvage {\n  background: var(--chart-3);\n}\n.dep-calculator .dep-bar-axis {\n  display: flex;\n  justify-content: space-between;\n  gap: 12px;\n  margin-top: 8px;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n  font-variant-numeric: tabular-nums;\n}\n.dep-calculator .dep-legend {\n  display: grid;\n  min-width: 240px;\n  gap: 10px;\n  color: var(--ink);\n  font-size: 13px;\n  font-weight: 500;\n}\n.dep-calculator .dep-legend-row {\n  display: grid;\n  grid-template-columns: 12px minmax(90px, auto) auto auto;\n  align-items: baseline;\n  justify-content: start;\n  column-gap: 10px;\n  row-gap: 4px;\n  min-width: 0;\n}\n.dep-calculator .dep-swatch {\n  width: 10px;\n  height: 10px;\n  border-radius: 2px;\n  align-self: center;\n}\n.dep-calculator .dep-swatch-1 {\n  background: var(--chart-1);\n}\n.dep-calculator .dep-swatch-2 {\n  background: var(--chart-2);\n}\n.dep-calculator .dep-swatch-3 {\n  background: var(--chart-3);\n}\n.dep-calculator .dep-swatch-4 {\n  background: var(--chart-4);\n}\n.dep-calculator .dep-legend-name,\n.dep-calculator .dep-legend-value,\n.dep-calculator .dep-legend-percent {\n  min-width: 0;\n}\n.dep-calculator .dep-legend-value,\n.dep-calculator .dep-legend-percent {\n  color: var(--muted);\n  font-variant-numeric: tabular-nums;\n  white-space: nowrap;\n}\n.dep-calculator .dep-chart-caption,\n.dep-calculator .dep-table-note {\n  margin-top: 16px;\n  padding: 10px 12px;\n  border: 1px solid var(--border);\n  border-radius: 6px;\n  background: var(--tint);\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n  line-height: 1.5;\n}\n.dep-calculator .dep-safe-stack .dep-chart-cluster {\n  grid-template-columns: minmax(0, 1fr);\n  justify-items: center;\n  row-gap: 20px;\n}\n.dep-calculator .dep-safe-stack .dep-legend {\n  min-width: 0;\n  width: min(100%, 520px);\n}\n.dep-calculator .dep-safe-stack .dep-chart-caption {\n  margin-top: 20px;\n}\n.dep-calculator .dep-line-wrap {\n  width: 100%;\n  min-width: 0;\n  margin-top: 20px;\n}\n.dep-calculator .dep-line-svg {\n  display: block;\n  width: 100%;\n  min-width: 0;\n  height: 320px;\n  overflow: visible;\n}\n.dep-calculator .dep-line-legend {\n  display: flex;\n  flex-wrap: wrap;\n  align-items: center;\n  justify-content: center;\n  gap: 12px 20px;\n  width: min(100%, 860px);\n  margin: 16px auto 0;\n}\n.dep-calculator .dep-line-legend .dep-legend-row {\n  grid-template-columns: 12px auto auto;\n}\n.dep-calculator .dep-chart-empty {\n  display: flex;\n  min-height: 112px;\n  align-items: center;\n  justify-content: center;\n  margin-top: 16px;\n  padding: 18px;\n  border: 1px dashed #cbd5e1;\n  border-radius: 6px;\n  background: var(--tint);\n  color: var(--muted);\n  text-align: center;\n  font-size: 13px;\n  font-weight: 500;\n}\n.dep-calculator .dep-table-card + .dep-table-card {\n  margin-top: 16px;\n}\n.dep-calculator .dep-table-overflow {\n  width: 100%;\n  max-width: 100%;\n  margin-top: 16px;\n  overflow-x: auto;\n  overscroll-behavior-inline: contain;\n  border: 1px solid var(--border);\n  border-radius: 6px;\n}\n.dep-calculator .dep-table {\n  width: 100%;\n  min-width: 700px;\n  border-collapse: collapse;\n  background: var(--surface);\n  font-size: 13px;\n  line-height: 1.45;\n  font-variant-numeric: tabular-nums;\n}\n.dep-calculator .dep-table th,\n.dep-calculator .dep-table td {\n  padding: 10px 12px;\n  border-bottom: 1px solid var(--border);\n  text-align: right;\n  vertical-align: middle;\n  white-space: nowrap;\n}\n.dep-calculator .dep-table th {\n  background: #f1f5f9;\n  color: var(--ink);\n  font-weight: 650;\n}\n.dep-calculator .dep-table th:first-child,\n.dep-calculator .dep-table td:first-child {\n  text-align: left;\n}\n.dep-calculator .dep-table tbody tr:last-child td {\n  border-bottom: 0;\n}\n.dep-calculator .dep-table tbody tr[data-selected-row=\"true\"] td {\n  background: #eff6ff;\n  color: #1e3a8a;\n  font-weight: 650;\n}\n.dep-calculator .dep-safe-table-stack .dep-table-overflow {\n  margin-bottom: 0;\n}\n.dep-calculator .dep-safe-table-stack .dep-table-note {\n  margin-top: 20px;\n}\n.dep-calculator .dep-table-empty {\n  min-width: 0;\n  padding: 20px;\n  color: var(--muted);\n  text-align: center;\n}\n.dep-calculator .dep-education {\n  padding: 8px 24px 32px;\n  border-top: 1px solid var(--border);\n  background: #fbfdff;\n}\n.dep-calculator .dep-education-inner {\n  max-width: 920px;\n  margin: 0 auto;\n}\n.dep-calculator .dep-education h2 {\n  margin: 28px 0 10px;\n  color: var(--ink);\n  font-size: 22px;\n  font-weight: 700;\n  line-height: 1.3;\n}\n.dep-calculator .dep-education h3 {\n  margin: 24px 0 8px;\n  color: var(--ink);\n  font-size: 18px;\n  font-weight: 650;\n  line-height: 1.35;\n}\n.dep-calculator .dep-education p,\n.dep-calculator .dep-education li {\n  color: #334155;\n  font-size: 15px;\n}\n.dep-calculator .dep-education p {\n  margin: 0 0 12px;\n}\n.dep-calculator .dep-education ul {\n  margin: 8px 0 16px;\n  padding-left: 22px;\n}\n.dep-calculator .dep-education li + li {\n  margin-top: 8px;\n}\n.dep-calculator .dep-education a {\n  color: #1d4ed8;\n  text-decoration: underline;\n  text-decoration-thickness: 1px;\n  text-underline-offset: 2px;\n}\n.dep-calculator .dep-education a:hover {\n  color: #1e40af;\n}\n.dep-calculator .dep-formula {\n  margin: 12px 0 16px;\n  padding: 12px;\n  border-left: 4px solid var(--primary);\n  border-radius: 0 6px 6px 0;\n  background: #eff6ff;\n  color: var(--ink);\n  font-weight: 650;\n  font-variant-numeric: tabular-nums;\n}\n.dep-calculator .dep-visually-hidden {\n  position: absolute;\n  width: 1px;\n  height: 1px;\n  padding: 0;\n  margin: -1px;\n  overflow: hidden;\n  clip: rect(0, 0, 0, 0);\n  white-space: nowrap;\n  border: 0;\n}\n@container (max-width: 899px) {\n  .dep-calculator .dep-workspace {\n    grid-template-columns: minmax(0, 1fr);\n  }\n}\n@container (max-width: 639px) {\n  .dep-calculator .dep-chart-cluster {\n    grid-template-columns: minmax(0, 1fr);\n    justify-items: center;\n    row-gap: 18px;\n  }\n  .dep-calculator .dep-legend {\n    min-width: 0;\n    width: min(100%, 520px);\n  }\n}\n@media (max-width: 899px) {\n  .dep-calculator .dep-workspace {\n    grid-template-columns: minmax(0, 1fr);\n  }\n}\n@media (max-width: 639px) {\n  .dep-calculator {\n    border-left: 0;\n    border-right: 0;\n    border-radius: 0;\n  }\n  .dep-calculator .dep-header,\n  .dep-calculator .dep-toolbar,\n  .dep-calculator .dep-workspace,\n  .dep-calculator .dep-section,\n  .dep-calculator .dep-education {\n    padding-left: 16px;\n    padding-right: 16px;\n  }\n  .dep-calculator .dep-header {\n    padding-top: 20px;\n  }\n  .dep-calculator .dep-toolbar {\n    align-items: stretch;\n  }\n  .dep-calculator .dep-button {\n    justify-content: center;\n  }\n  .dep-calculator .dep-download {\n    flex: 1 1 190px;\n  }\n  .dep-calculator .dep-reset {\n    flex: 1 1 110px;\n  }\n  .dep-calculator .dep-fields,\n  .dep-calculator .dep-result-grid {\n    grid-template-columns: minmax(0, 1fr);\n  }\n  .dep-calculator .dep-field-wide {\n    grid-column: auto;\n  }\n  .dep-calculator .dep-chart-cluster {\n    grid-template-columns: minmax(0, 1fr);\n    justify-items: center;\n    row-gap: 18px;\n  }\n  .dep-calculator .dep-legend {\n    min-width: 0;\n    width: 100%;\n  }\n  .dep-calculator .dep-legend-row {\n    grid-template-columns: 12px minmax(86px, auto) auto auto;\n    column-gap: 8px;\n  }\n  .dep-calculator .dep-line-svg {\n    height: 290px;\n  }\n  .dep-calculator .dep-chart-caption,\n  .dep-calculator .dep-table-note {\n    margin-top: 16px;\n  }\n}\n@media (max-width: 420px) {\n  .dep-calculator .dep-legend-row {\n    grid-template-columns: 12px minmax(0, 1fr) auto;\n  }\n  .dep-calculator .dep-legend-percent {\n    grid-column: 2 \/ -1;\n  }\n}\n@media (max-width: 370px) {\n  .dep-calculator .dep-header,\n  .dep-calculator .dep-toolbar,\n  .dep-calculator .dep-workspace,\n  .dep-calculator .dep-section,\n  .dep-calculator .dep-education {\n    padding-left: 12px;\n    padding-right: 12px;\n  }\n  .dep-calculator .dep-panel,\n  .dep-calculator .dep-results-panel,\n  .dep-calculator .dep-chart-card,\n  .dep-calculator .dep-table-card {\n    padding: 16px;\n  }\n  .dep-calculator .dep-primary-result {\n    padding: 16px;\n  }\n  .dep-calculator .dep-primary-value {\n    font-size: 27px;\n  }\n}\n\u003c\/style\u003e\n\u003cdiv class=\"dep-calculator\" data-calculator-root\u003e\n  \u003csection class=\"dep-header\"\u003e\n    \u003ch2 class=\"dep-title\"\u003eDepreciation Calculator\u003c\/h2\u003e\n    \u003cp class=\"dep-subtitle\"\u003eEstimate periodic depreciation, accumulated depreciation, and book value with straight-line, declining-balance, or sum-of-years-digits methods.\u003c\/p\u003e\n    \u003cdiv class=\"dep-pills\" aria-label=\"Live calculation summary\"\u003e\n      \u003cspan class=\"dep-pill\"\u003eMethod \u003cstrong data-pill-method\u003e—\u003c\/strong\u003e\u003c\/span\u003e\n      \u003cspan class=\"dep-pill\"\u003eSnapshot \u003cstrong data-pill-snapshot\u003e—\u003c\/strong\u003e\u003c\/span\u003e\n      \u003cspan class=\"dep-pill\"\u003eDepreciable base \u003cstrong data-pill-base\u003e—\u003c\/strong\u003e\u003c\/span\u003e\n      \u003cspan class=\"dep-pill\"\u003eAccumulated \u003cstrong data-pill-accumulated\u003e—\u003c\/strong\u003e\u003c\/span\u003e\n    \u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003cdiv class=\"dep-toolbar\" aria-label=\"Calculator actions\"\u003e\n    \u003cbutton class=\"dep-button dep-download\" type=\"button\" data-download\u003e\n      \u003csvg class=\"dep-download-icon\" viewbox=\"0 0 24 24\" aria-hidden=\"true\" focusable=\"false\"\u003e\n        \u003cpath d=\"M12 3v11m0 0 4-4m-4 4-4-4M5 17v3h14v-3\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\u003e\u003c\/path\u003e\n      \u003c\/svg\u003e\n      \u003cspan\u003eDownload Excel\u003c\/span\u003e\n    \u003c\/button\u003e\n    \u003cbutton class=\"dep-button dep-reset\" type=\"button\" data-reset\u003eReset\u003c\/button\u003e\n  \u003c\/div\u003e\n\n  \u003cdiv class=\"dep-workspace\"\u003e\n    \u003csection class=\"dep-panel\" aria-labelledby=\"dep-inputs-heading\"\u003e\n      \u003ch3 class=\"dep-section-title\" id=\"dep-inputs-heading\"\u003eAsset details\u003c\/h3\u003e\n      \u003cp class=\"dep-section-copy\"\u003eChoose a method and enter the asset assumptions. Results update as you type.\u003c\/p\u003e\n      \u003cdiv class=\"dep-fields\"\u003e\n        \u003cdiv class=\"dep-field dep-field-wide\"\u003e\n          \u003clabel class=\"dep-label\" for=\"dep-method\"\u003eDepreciation method\u003c\/label\u003e\n          \u003cselect class=\"dep-select\" id=\"dep-method\" data-input=\"method\" aria-describedby=\"dep-method-help dep-method-error\"\u003e\n            \u003coption value=\"\"\u003eSelect a method\u003c\/option\u003e\n            \u003coption value=\"straight\"\u003eStraight-line\u003c\/option\u003e\n            \u003coption value=\"declining\"\u003eDeclining balance\u003c\/option\u003e\n            \u003coption value=\"syd\"\u003eSum of years digits\u003c\/option\u003e\n          \u003c\/select\u003e\n          \u003cp class=\"dep-helper\" id=\"dep-method-help\"\u003eStraight-line is even; the other two methods accelerate expense into earlier years.\u003c\/p\u003e\n          \u003cp class=\"dep-error\" id=\"dep-method-error\" data-error=\"method\" hidden\u003e\u003c\/p\u003e\n        \u003c\/div\u003e\n\n        \u003cdiv class=\"dep-field\"\u003e\n          \u003clabel class=\"dep-label\" for=\"dep-cost\"\u003eOriginal cost\u003c\/label\u003e\n          \u003cdiv class=\"dep-money-wrap\"\u003e\n            \u003cspan class=\"dep-money-symbol\" aria-hidden=\"true\"\u003e$\u003c\/span\u003e\n            \u003cinput class=\"dep-control\" id=\"dep-cost\" data-input=\"cost\" data-mask=\"currency\" type=\"text\" inputmode=\"decimal\" autocomplete=\"off\" aria-describedby=\"dep-cost-help dep-cost-error\"\u003e\n          \u003c\/div\u003e\n          \u003cp class=\"dep-helper\" id=\"dep-cost-help\"\u003ePurchase price plus costs required to place the asset in service.\u003c\/p\u003e\n          \u003cp class=\"dep-error\" id=\"dep-cost-error\" data-error=\"cost\" hidden\u003e\u003c\/p\u003e\n        \u003c\/div\u003e\n\n        \u003cdiv class=\"dep-field\"\u003e\n          \u003clabel class=\"dep-label\" for=\"dep-salvage\"\u003eSalvage value\u003c\/label\u003e\n          \u003cdiv class=\"dep-money-wrap\"\u003e\n            \u003cspan class=\"dep-money-symbol\" aria-hidden=\"true\"\u003e$\u003c\/span\u003e\n            \u003cinput class=\"dep-control\" id=\"dep-salvage\" data-input=\"salvage\" data-mask=\"currency\" type=\"text\" inputmode=\"decimal\" autocomplete=\"off\" aria-describedby=\"dep-salvage-help dep-salvage-error\"\u003e\n          \u003c\/div\u003e\n          \u003cp class=\"dep-helper\" id=\"dep-salvage-help\"\u003eExpected residual value at the end of the useful life.\u003c\/p\u003e\n          \u003cp class=\"dep-error\" id=\"dep-salvage-error\" data-error=\"salvage\" hidden\u003e\u003c\/p\u003e\n        \u003c\/div\u003e\n\n        \u003cdiv class=\"dep-field\"\u003e\n          \u003clabel class=\"dep-label\" for=\"dep-life\"\u003eUseful life\u003c\/label\u003e\n          \u003cinput class=\"dep-control\" id=\"dep-life\" data-input=\"life\" type=\"text\" inputmode=\"numeric\" autocomplete=\"off\" aria-describedby=\"dep-life-help dep-life-error\"\u003e\n          \u003cp class=\"dep-helper\" id=\"dep-life-help\"\u003eWhole years the asset is expected to provide economic benefit.\u003c\/p\u003e\n          \u003cp class=\"dep-error\" id=\"dep-life-error\" data-error=\"life\" hidden\u003e\u003c\/p\u003e\n        \u003c\/div\u003e\n\n        \u003cdiv class=\"dep-field\"\u003e\n          \u003clabel class=\"dep-label\" for=\"dep-elapsed\"\u003eEnd book value after\u003c\/label\u003e\n          \u003cinput class=\"dep-control\" id=\"dep-elapsed\" data-input=\"elapsed\" type=\"text\" inputmode=\"numeric\" autocomplete=\"off\" aria-describedby=\"dep-elapsed-help dep-elapsed-error\"\u003e\n          \u003cp class=\"dep-helper\" id=\"dep-elapsed-help\"\u003eWhole years elapsed, from 0 through the useful life.\u003c\/p\u003e\n          \u003cp class=\"dep-error\" id=\"dep-elapsed-error\" data-error=\"elapsed\" hidden\u003e\u003c\/p\u003e\n        \u003c\/div\u003e\n      \u003c\/div\u003e\n    \u003c\/section\u003e\n\n    \u003csection class=\"dep-card dep-results-panel\" aria-labelledby=\"dep-results-heading\"\u003e\n      \u003cdiv\u003e\n        \u003ch3 class=\"dep-section-title\" id=\"dep-results-heading\"\u003eResults\u003c\/h3\u003e\n        \u003cp class=\"dep-section-copy\"\u003eThe selected method drives the headline result and detailed schedule.\u003c\/p\u003e\n      \u003c\/div\u003e\n      \u003cdiv data-results-content\u003e\n        \u003cdiv class=\"dep-primary-result\"\u003e\n          \u003cp class=\"dep-primary-label\" data-primary-label\u003eDepreciation expense\u003c\/p\u003e\n          \u003cp class=\"dep-primary-value\" data-primary-value\u003e—\u003c\/p\u003e\n          \u003cp class=\"dep-primary-meta\" data-primary-meta\u003eEnter valid assumptions to calculate.\u003c\/p\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"dep-result-grid\" aria-label=\"Detailed results\"\u003e\n          \u003cdiv class=\"dep-result-card\"\u003e\n\u003cspan\u003eEnd book value\u003c\/span\u003e\u003cstrong data-result-book\u003e—\u003c\/strong\u003e\n\u003c\/div\u003e\n          \u003cdiv class=\"dep-result-card\"\u003e\n\u003cspan\u003eAccumulated depreciation\u003c\/span\u003e\u003cstrong data-result-accumulated\u003e—\u003c\/strong\u003e\n\u003c\/div\u003e\n          \u003cdiv class=\"dep-result-card\"\u003e\n\u003cspan\u003eDepreciable base\u003c\/span\u003e\u003cstrong data-result-base\u003e—\u003c\/strong\u003e\n\u003c\/div\u003e\n          \u003cdiv class=\"dep-result-card\"\u003e\n\u003cspan data-result-rate-label\u003eMethod rate\u003c\/span\u003e\u003cstrong data-result-rate\u003e—\u003c\/strong\u003e\n\u003c\/div\u003e\n        \u003c\/div\u003e\n        \u003cp class=\"dep-result-note\" data-result-note\u003eBook value is original cost minus accumulated depreciation, subject to the salvage-value floor.\u003c\/p\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"dep-empty-panel\" data-results-empty hidden\u003eComplete the fields with valid values to see depreciation results.\u003c\/div\u003e\n      \u003cdiv class=\"dep-visually-hidden\" aria-live=\"polite\" aria-atomic=\"true\" data-live-summary\u003e\u003c\/div\u003e\n    \u003c\/section\u003e\n  \u003c\/div\u003e\n\n  \u003csection class=\"dep-section\"\u003e\n    \u003cdiv class=\"dep-chart-card\" data-chart-card=\"breakdown\"\u003e\n      \u003cdiv class=\"dep-chart-head\"\u003e\n        \u003cdiv class=\"dep-chart-title-group\"\u003e\n          \u003ch3 class=\"dep-section-title\"\u003eAsset value position\u003c\/h3\u003e\n          \u003cp class=\"dep-dynamic-copy\" data-breakdown-copy\u003eSee how original cost is divided at the selected snapshot.\u003c\/p\u003e\n        \u003c\/div\u003e\n      \u003c\/div\u003e\n      \u003cdiv data-breakdown-content\u003e\n        \u003cdiv class=\"dep-chart-cluster\"\u003e\n          \u003cdiv class=\"dep-breakdown-visual\" data-plot-block\u003e\n            \u003cdiv class=\"dep-stacked-bar\" role=\"img\" data-breakdown-bar aria-label=\"Asset value breakdown\"\u003e\u003c\/div\u003e\n            \u003cdiv class=\"dep-bar-axis\"\u003e\n\u003cspan\u003e$0\u003c\/span\u003e\u003cspan data-breakdown-total\u003e—\u003c\/span\u003e\n\u003c\/div\u003e\n          \u003c\/div\u003e\n          \u003cdiv class=\"dep-legend\" data-breakdown-legend aria-label=\"Asset value breakdown legend\"\u003e\u003c\/div\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"dep-chart-caption\" data-chart-caption\u003eAccumulated depreciation plus remaining depreciable value and salvage value equals the asset's original cost.\u003c\/div\u003e\n        \u003cdiv class=\"dep-visually-hidden\" data-breakdown-summary\u003e\u003c\/div\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"dep-chart-empty\" data-breakdown-empty hidden\u003eEnter a positive cost above salvage value to see the breakdown.\u003c\/div\u003e\n    \u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003csection class=\"dep-section\"\u003e\n    \u003cdiv class=\"dep-chart-card\" data-chart-card=\"line\"\u003e\n      \u003cdiv class=\"dep-chart-head\"\u003e\n        \u003cdiv class=\"dep-chart-title-group\"\u003e\n          \u003ch3 class=\"dep-section-title\"\u003eBook value by method\u003c\/h3\u003e\n          \u003cp class=\"dep-dynamic-copy\" data-line-copy\u003eCompare how quickly each method reduces the asset's carrying amount.\u003c\/p\u003e\n        \u003c\/div\u003e\n      \u003c\/div\u003e\n      \u003cdiv data-line-content\u003e\n        \u003cdiv class=\"dep-line-wrap\" data-plot-block\u003e\n          \u003csvg class=\"dep-line-svg\" data-line-svg role=\"img\" aria-labelledby=\"dep-line-chart-title dep-line-chart-desc\"\u003e\u003c\/svg\u003e\n          \u003cspan class=\"dep-visually-hidden\" id=\"dep-line-chart-title\"\u003eBook value over useful life\u003c\/span\u003e\n          \u003cspan class=\"dep-visually-hidden\" id=\"dep-line-chart-desc\" data-line-desc\u003e\u003c\/span\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"dep-line-legend\" data-line-legend aria-label=\"Book value chart legend\"\u003e\u003c\/div\u003e\n        \u003cdiv class=\"dep-chart-caption\" data-chart-caption data-line-caption\u003eAccelerated methods generally recognize more depreciation in earlier years, while straight-line spreads it evenly.\u003c\/div\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"dep-chart-empty\" data-line-empty hidden\u003eEnter a positive cost above salvage value and a useful life of at least one year to draw the comparison.\u003c\/div\u003e\n    \u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003csection class=\"dep-section\"\u003e\n    \u003cdiv class=\"dep-table-card dep-safe-table-stack\" data-table-card\u003e\n      \u003ch3 class=\"dep-section-title\"\u003eSelected method schedule\u003c\/h3\u003e\n      \u003cp class=\"dep-dynamic-copy\" data-schedule-copy\u003eYear-by-year expense, accumulated depreciation, and ending book value.\u003c\/p\u003e\n      \u003cdiv class=\"dep-table-overflow\" data-table-overflow\u003e\n        \u003ctable class=\"dep-table\"\u003e\n          \u003cthead\u003e\n            \u003ctr\u003e\n              \u003cth scope=\"col\"\u003eYear\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\"\u003eEnding book value\u003c\/th\u003e\n            \u003c\/tr\u003e\n          \u003c\/thead\u003e\n          \u003ctbody data-schedule-body\u003e\u003c\/tbody\u003e\n        \u003c\/table\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"dep-table-note\" data-table-note\u003eThe highlighted row is the selected snapshot. The final row is constrained to the salvage value.\u003c\/div\u003e\n    \u003c\/div\u003e\n\n    \u003cdiv class=\"dep-table-card dep-safe-table-stack\" data-table-card\u003e\n      \u003ch3 class=\"dep-section-title\"\u003eMethod comparison table\u003c\/h3\u003e\n      \u003cp class=\"dep-dynamic-copy\"\u003eThese values are the same data points used in the comparison chart.\u003c\/p\u003e\n      \u003cdiv class=\"dep-table-overflow\" data-table-overflow\u003e\n        \u003ctable class=\"dep-table\"\u003e\n          \u003cthead\u003e\n            \u003ctr\u003e\n              \u003cth scope=\"col\"\u003eYear\u003c\/th\u003e\n              \u003cth scope=\"col\"\u003eStraight-line book value\u003c\/th\u003e\n              \u003cth scope=\"col\"\u003eDeclining-balance book value\u003c\/th\u003e\n              \u003cth scope=\"col\"\u003eSum-of-years-digits book value\u003c\/th\u003e\n            \u003c\/tr\u003e\n          \u003c\/thead\u003e\n          \u003ctbody data-comparison-body\u003e\u003c\/tbody\u003e\n        \u003c\/table\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"dep-table-note\" data-table-note\u003eAll methods begin at original cost and end at salvage value; the timing of depreciation is what changes.\u003c\/div\u003e\n    \u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003csection class=\"dep-education\"\u003e\n    \u003cdiv class=\"dep-education-inner\"\u003e\n      \u003ch2\u003eHow to use this depreciation calculator\u003c\/h2\u003e\n      \u003cp\u003eThis tool estimates how an asset's recorded value changes over its useful life. It is designed for planning, analysis, and educational comparison rather than personalized accounting or tax advice. The calculator keeps full precision internally and rounds currency only for display and Excel export.\u003c\/p\u003e\n\n      \u003ch3\u003eChoose the depreciation method\u003c\/h3\u003e\n      \u003cp\u003e\u003cstrong\u003eStraight-line\u003c\/strong\u003e allocates the depreciable base evenly across the asset's useful life. It is usually the clearest choice when the asset provides a broadly consistent level of benefit each year. A longer useful life lowers the annual expense; a shorter life raises it.\u003c\/p\u003e\n      \u003cp\u003e\u003cstrong\u003eDeclining balance\u003c\/strong\u003e applies a constant rate to the previous year's book value. In this calculator, that rate is derived from original cost, salvage value, and useful life so the schedule reaches the salvage value at the end. A lower salvage value produces a higher derived rate and more front-loaded depreciation. When salvage is zero, the mathematical rate becomes 100%, so the full cost is recognized in the first year; a small positive salvage value creates a smoother declining curve.\u003c\/p\u003e\n      \u003cp\u003e\u003cstrong\u003eSum of years digits\u003c\/strong\u003e is another accelerated method. It assigns the largest fraction of the depreciable base to year one, then steps the fraction down each year. It reaches the same total depreciation as straight-line, but recognizes more expense near the beginning of the schedule.\u003c\/p\u003e\n\n      \u003ch3\u003eEnter each asset assumption\u003c\/h3\u003e\n      \u003cul\u003e\n        \u003cli\u003e\n\u003cstrong\u003eOriginal cost\u003c\/strong\u003e is required and must be greater than zero. Include the purchase price and other directly attributable costs needed to prepare the asset for use when those costs belong in the asset's recorded basis. Raising original cost increases the depreciable base, periodic expense, and book values.\u003c\/li\u003e\n        \u003cli\u003e\n\u003cstrong\u003eSalvage value\u003c\/strong\u003e is required and cannot exceed original cost. It represents the estimated amount left at the end of the useful life. A higher salvage value reduces total depreciation; a lower value increases it. Setting salvage equal to cost produces no depreciable amount, so the charts switch to a compact no-change message.\u003c\/li\u003e\n        \u003cli\u003e\n\u003cstrong\u003eUseful life\u003c\/strong\u003e is required as a whole number from 1 to 100 years. It is the period over which the asset is expected to provide economic benefit. Do not confuse physical durability with the accounting estimate: obsolescence, maintenance patterns, contractual limits, and expected replacement cycles may shorten the useful life.\u003c\/li\u003e\n        \u003cli\u003e\n\u003cstrong\u003eEnd book value after\u003c\/strong\u003e is the snapshot year and may range from 0 to the useful life. Year 0 shows the original cost before depreciation. Year 1 shows the first annual charge and ending book value. The selected row is highlighted in the schedule.\u003c\/li\u003e\n      \u003c\/ul\u003e\n\n      \u003ch3\u003eUnderstand the results\u003c\/h3\u003e\n      \u003cp\u003e\u003cstrong\u003eDepreciation expense\u003c\/strong\u003e is the charge for the selected year. Under straight-line it remains constant. Under declining balance and sum-of-years-digits it is generally higher early and lower later. A zero value at year 0 is normal because no annual period has elapsed.\u003c\/p\u003e\n      \u003cp\u003e\u003cstrong\u003eEnd book value\u003c\/strong\u003e is original cost less accumulated depreciation through the selected year. It is an accounting carrying amount, not necessarily the asset's market price. The model does not allow book value to fall below salvage value.\u003c\/p\u003e\n      \u003cp\u003e\u003cstrong\u003eAccumulated depreciation\u003c\/strong\u003e is the total expense recognized from year 1 through the selected snapshot. At the end of the useful life it equals original cost minus salvage value. \u003cstro ng\u003eDepreciable base is that same lifetime total before it is allocated across years.\u003c\/stro\u003e\u003c\/p\u003e\n      \u003cp\u003eThe fourth result card reports a method-specific rate or weighting. Straight-line shows the annual share of the depreciable base. Declining balance shows the derived percentage applied to opening book value. Sum-of-years-digits shows the selected year's fraction of the digits denominator.\u003c\/p\u003e\n\n      \u003ch3\u003eHow the formulas work\u003c\/h3\u003e\n      \u003cdiv class=\"dep-formula\"\u003eStraight-line annual expense = (original cost − salvage value) ÷ useful life\u003c\/div\u003e\n      \u003cp\u003eFor declining balance, the rate is calculated as one minus the nth root of salvage value divided by original cost. Each year's expense equals opening book value multiplied by that rate. For sum-of-years-digits, the denominator is useful life multiplied by useful life plus one, divided by two. Year-one expense uses the largest remaining-life numerator; each following year reduces that numerator by one.\u003c\/p\u003e\n\n      \u003ch3\u003eRead the visuals and tables\u003c\/h3\u003e\n      \u003cp\u003eThe asset-value bar cross-checks the selected snapshot. Its three components—accumulated depreciation, remaining depreciable value, and salvage floor—always add back to original cost. The line chart compares book-value timing across all three methods. The visible comparison table contains the exact values plotted by the chart, while the selected-method schedule shows opening value, annual expense, accumulated depreciation, and ending value for every year.\u003c\/p\u003e\n      \u003cp\u003eUse the Excel download to preserve the current assumptions and schedules. The workbook includes Summary, Inputs, Schedule, Comparison, and Notes sheets. Because it is generated from the same calculation model as the page, changing any input before downloading changes the exported figures.\u003c\/p\u003e\n\n      \u003ch3\u003ePractical interpretation and common mistakes\u003c\/h3\u003e\n      \u003cp\u003eDepreciation method changes the timing of expense, not the total depreciable amount. Accelerated methods can make early-period profit appear lower and later-period profit higher relative to straight-line, but the asset still ends at the same salvage value in this model. Common mistakes include using market value as book value, entering salvage above cost, extending the snapshot beyond useful life, and assuming a tax depreciation method is automatically acceptable for financial reporting.\u003c\/p\u003e\n      \u003cp\u003eRules vary by jurisdiction and reporting framework. For U.S. federal tax context, consult \u003ca href=\"https:\/\/www.irs.gov\/publications\/p946\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eIRS Publication 946\u003c\/a\u003e. For international financial-reporting principles on property, plant, and equipment, review \u003ca href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ias-16-property-plant-and-equipment\/\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eIAS 16\u003c\/a\u003e. A general conceptual overview is also available from \u003ca href=\"https:\/\/www.investopedia.com\/terms\/d\/depreciation.asp\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eInvestopedia's depreciation guide\u003c\/a\u003e. Confirm the method, useful life, residual value, and tax treatment with a qualified professional for real filings.\u003c\/p\u003e\n    \u003c\/div\u003e\n  \u003c\/section\u003e\n\u003c\/div\u003e","brand":"FinancialModelsLab","offers":[{"title":"Default Title","offer_id":49909487370483,"sku":"depreciation","price":0.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0522\/6191\/2762\/files\/depreciation.webp?v=1783935524","url":"https:\/\/financialmodelslab.com\/products\/depreciation","provider":"Financial Models Lab","version":"1.0","type":"link"}