Build a depreciation schedule using straight-line, declining-balance or SYD methods.
(Cost − salvage) ÷ life. A ₹10,00,000 asset with ₹1,00,000 salvage over 5 years depreciates ₹1,80,000.00 a year.
Depreciation spreads the cost of an asset over its useful life. This calculator builds a full schedule with the yearly charge, the accumulated depreciation and the book value, using straight-line, declining-balance (with an adjustable factor) or sum-of-the-years'-digits methods.
Straight-line gives equal charges; declining-balance and SYD front-load them. Tax depreciation follows its own rules and rates (in India, the written-down-value rates in the Income-tax rules), so use this for accounting and planning. See the Margin Calculator and ROI Calculator.
The calculator applies the standard financial formulas step by step.
| Item | Value |
|---|---|
| Cost | ₹10,00,000.00 |
| Salvage value | ₹1,00,000.00 |
| Depreciable amount | ₹9,00,000.00 |
| Useful life | 5 years |
| Total depreciation | ₹9,00,000.00 |
| Year | Depreciation | Accumulated | Book value |
|---|---|---|---|
| 1 | ₹1,80,000.00 | ₹1,80,000.00 | ₹8,20,000.00 |
| 2 | ₹1,80,000.00 | ₹3,60,000.00 | ₹6,40,000.00 |
| 3 | ₹1,80,000.00 | ₹5,40,000.00 | ₹4,60,000.00 |
| 4 | ₹1,80,000.00 | ₹7,20,000.00 | ₹2,80,000.00 |
| 5 | ₹1,80,000.00 | ₹9,00,000.00 | ₹1,00,000.00 |
| Case | First-year depreciation |
|---|---|
| Straight-line | ₹1,80,000.00 |
| Declining balance (×2) | ₹4,00,000.00 |
| Sum-of-years'-digits | ₹3,00,000.00 |
| Straight-line, 10-year life | ₹90,000.00 |
| Straight-line, no salvage | ₹2,00,000.00 |
The allocation of an asset's cost over its useful life as it wears out or becomes obsolete.
Equal depreciation every year: (cost − salvage value) ÷ useful life.
A fixed percentage of the remaining book value each year, giving larger charges early; the double-declining method uses a factor of 2.
The estimated value of the asset at the end of its useful life.
Cost minus accumulated depreciation — the asset's value on the balance sheet.
Not necessarily. Tax rules set their own rates and methods — use this for accounting and planning, and check your tax rules.
It uses the standard formula: SL = (cost − salvage) ÷ life DB = book value × factor ÷ life The full method and a worked example are shown on this page.
No. The calculator gives estimates for planning and learning. Real offers vary by lender, product and date, so confirm the details with your bank, lender or a qualified adviser before deciding.
Yes. The maths is identical in any currency; only the currency symbol shown in the results differs.
No. Everything is calculated in your browser and nothing you enter is uploaded or saved.
