Depreciation calculator
毎年 depreciationとbook value using straight-line, declining-balanceまたはsum-of-the-years’-digits.
Depreciation calculatorについて
毎年 depreciationとbook value using straight-line, declining-balanceまたはsum-of-the-years’-digits.
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Depreciation calculatorの使い方
何を計算するか、いつ使うか
an asset over its useful life using straight-line, declining-balanceまたはsum-of-the-years’-digits depreciation, with the book value each year. Spreads the 原価
使い方の手順
- Enter the 原価、the salvage 値、the useful life.
- Choose a method;個でdeclining 残高 choose the factor.
- Read the year-by-year schedule.
各入力項目の意味
- Salvage 値 – What the assetはexpected〜be worth at the end.です
- Factor – 2 means double-declining 残高.
結果の読み方
- Depreciation – The expense 1個あたり 年.
- Accumulated – The 合計 depreciation so far.
- Book 値 – 原価 minus accumulated depreciation.
計算式
years’ digits = (原価 − salvage) × remaining life ÷ (n × (n + 1) ÷ 2). Straight-line = (原価 − salvage) ÷ life. Declining 残高 = book 値 × factor ÷ life, never below salvage. 合計
計算例
A 20,000 asset with a 2,000 salvage 値と2,000. a 5-year life depreciates 3,600 a year on a straight-line basis, ending at a book value
前提と限界
- Accounting depreciation. 税額 rules (capital allowances, MACRS) use their own schedules.
よくある間違い
- Depreciating below salvage 値.
- Using accounting depreciation個で税額 returns.
よくある質問
Which methodはbest?です
Straight-lineはsimplest. Accelerated methods front-load the expenseです個でassets that lose 値 quickly.
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詳細
- Method
- Straight-line
- 合計depreciation
- £18,000
- Final book 値
- £2,000
Schedule
| 年 | Depreciation | Accumulated | Book 値 |
|---|---|---|---|
| 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 |