Depreciation calculator
Tahunan depreciation dan book value using straight-line, declining-balance atau sum-of-the-years’-digits.
Tentang Depreciation calculator
Tahunan depreciation dan book value using straight-line, declining-balance atau sum-of-the-years’-digits.
Bagian dari bagian “Bisnis” SmartCalcy. Berjalan di peramban Anda tanpa akun, memakai mata uang dan satuan Anda sendiri (ubah di bagian atas halaman), dan memberi perkiraan hanya untuk informasi, jadi periksa panduan resmi sebelum mengandalkan hasilnya.
Cara menggunakan Depreciation calculator
Apa yang dihitung dan kapan digunakan
Spreads the Biaya an asset over its useful life using straight-line, declining-balance atau sum-of-the-years’-digits depreciation, with the book value each year.
Cara menggunakan, langkah demi langkah
- Enter the Biaya, the salvage Nilai, dan the useful life.
- Choose a method; seharga declining Saldo choose the factor.
- Read the year-by-year schedule.
Arti setiap input
- Salvage Nilai – What the asset adalah expected sampai be worth at the end.
- Factor – 2 means double-declining Saldo.
Cara membaca hasil
- Depreciation – The expense Per buah Tahun.
- Accumulated – The total depreciation so far.
- Book Nilai – Biaya minus accumulated depreciation.
Rumus
Straight-line = (Biaya − salvage) ÷ life. Declining Saldo = book Nilai × factor ÷ life, never below salvage. Jumlah years’ digits = (Biaya − salvage) × remaining life ÷ (n × (n + 1) ÷ 2).
Contoh perhitungan
A 20,000 asset with a 2,000 salvage Nilai dan a 5-year life depreciates 3,600 a year on a straight-line basis, ending at a book value 2,000.
Asumsi dan batasan
- Accounting depreciation. Pajak rules (capital allowances, MACRS) use their own schedules.
Kesalahan umum
- Depreciating below salvage Nilai.
- Using accounting depreciation seharga Pajak returns.
Pertanyaan yang sering diajukan
Which method adalah best?
Straight-line adalah simplest. Accelerated methods front-load the expense seharga assets that lose Nilai quickly.
Alat terkait
Detail
- Method
- Straight-line
- Total depreciation
- £18,000
- Final book Nilai
- £2,000
Schedule
| Tahun | Depreciation | Accumulated | Book Nilai |
|---|---|---|---|
| 1 | £3,600 | £3,600 | £16,400 |
| 2 | £3,600 | £7,200 | £12,800 |
| 3 | £3,600 | £10,800 | £9,200 |
| 4 | £3,600 | £14,400 | £5,600 |
| 5 | £3,600 | £18,000 | £2,000 |