Depreciation calculator
每年 depreciation 和 book value using straight-line, declining-balance 或 sum-of-the-years’-digits.
关于Depreciation calculator
每年 depreciation 和 book value using straight-line, declining-balance 或 sum-of-the-years’-digits.
属于 SmartCalcy“商业 & 购物”板块。它在你的浏览器中运行，无需账号，使用你自己的货币和单位（可在页面顶部更改），所给结果仅为估算、仅供参考，因此在依赖结果之前请查阅官方指引。
如何使用Depreciation calculator
它计算什么，何时使用
Spreads the 成本 an asset over its useful life using straight-line, declining-balance 或 sum-of-the-years’-digits depreciation, with the book value each year.
使用步骤
- Enter the 成本、the salvage 数值、the useful life.
- Choose a method;件declining 余额 choose the factor.
- Read the year-by-year schedule.
各输入项的含义
- Salvage 数值 – What the asset 是 expected 至 be worth at the end.
- Factor – 2 means double-declining 余额.
如何阅读结果
- Depreciation – The expense 每件 年份.
- Accumulated – The 总计 depreciation so far.
- Book 数值 – 成本 minus accumulated depreciation.
公式
Straight-line = (成本 − salvage) ÷ life. Declining 余额 = book 数值 × factor ÷ life, never below salvage. 总和 years’ digits = (成本 − salvage) × remaining life ÷ (n × (n + 1) ÷ 2).
计算示例
A 20,000 asset with a 2,000 salvage 数值 和 a 5-year life depreciates 3,600 a year on a straight-line basis, ending at a book value 2,000.
假设与局限
- Accounting depreciation. 税款 rules (capital allowances, MACRS) use their own schedules.
常见错误
- Depreciating below salvage 数值.
- Using accounting depreciation件税款 returns.
常见问题
Which method 是 best?
Straight-line 是 simplest. Accelerated methods front-load the expense件assets that lose 数值 quickly.
相关工具
详情
- Method
- Straight-line
- 总计 depreciation
- £18,000
- Final book 数值
- £2,000
Schedule
| 年份 | Depreciation | Accumulated | Book 数值 |
|---|---|---|---|
| 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 |