Depreciation Calculators

Declining Balance Calculator

Declining balance depreciation at any factor (e.g. 150%), switching to straight-line when advantageous.

Enter values

Result

First-year depreciation

$15,000.00

Total depreciation: $45,000.00

Depreciation schedule

Year	Depreciation	Accumulated	Book value
1	15,000	15,000	35,000
2	10,500	25,500	24,500
3	7,350	32,850	17,150
4	6,075	38,925	11,075
5	6,075	45,000	5,000

About the Declining Balance Calculator

Declining balance depreciation at any factor (e.g. 150%), switching to straight-line when advantageous.

Also known as: declining balance depreciation, 150% declining balance, reducing balance.

How to use this calculator

Enter asset cost, salvage value, useful life, declining factor.
The result updates instantly as you type — press Calculate (or Enter) at any time.
Review the breakdown shown under the main result.
Use Copy result or Share to save the answer or send a link with your inputs.

Formula

Dep = book value × factor / life

Worked example

Using the values pre-filled in the calculator above:

Asset cost = 50,000
Salvage value = 5,000
Useful life = 5 years
Declining factor = 1.5

the calculator returns:

First-year depreciation: 15,000
Total depreciation: 45,000