Straight-Line Depreciation Calculator
Compute annual depreciation, accumulated depreciation and current book value of a fixed asset under the straight-line method.
How to Use the Straight-Line Depreciation Calculator
- Enter the initial cost.
- Enter the salvage value.
- Enter the useful life in years.
- Enter how many years the asset is already in use.
- Click Calculate to see annual, accumulated depreciation and book value.
Casos de Uso
- •Bookkeeping and IFRS / РСБУ reporting.
- •Capex budget planning.
- •Teaching depreciation methods.
Fórmula
Annual depreciation = (cost − salvage) / useful life. Accumulated = annual × years in use (capped at cost − salvage). Book value = cost − accumulated.
Perguntas Frequentes
Why straight line?
It is the simplest and most commonly taught method. It spreads the depreciable base evenly across the useful life.
When is straight line inappropriate?
When the asset loses value unevenly — for example vehicles (declining balance) or production equipment (units of production) — choose a different schedule.
Are these rates current?
The method itself is stable, but Russian ФСБУ 6/2020 and tax-code useful-life bands valid for 2026 — verify current thresholds with official sources before reporting.