Operations calculator

Straight-Line Depreciation Calculator

Estimate full-year straight-line book depreciation from cost, residual value, and useful life.

Result

Annual depreciation Not calculated

Monthly depreciation Not calculated

Book depreciation and tax depreciation may differ. Confirm the in-service date, useful life, salvage value, and applicable accounting policy.

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Method

Annual depreciation = (asset cost − salvage value) ÷ useful life.

Use the asset register to confirm capitalized cost, estimated residual value, and useful life. The result assumes equal full-period charges.

Operations guide

Worked example

A $50,000 asset with $5,000 expected salvage value over five years has $9,000 annual depreciation, or $750 per month.

Book depreciation and tax depreciation may differ. Confirm the in-service date, useful life, salvage value, and applicable accounting policy.

Common question

Is straight-line book depreciation the same as a tax deduction?

Not necessarily. Tax methods and timing may differ from book depreciation. This calculator does not apply tax elections or partial-year conventions.