Online Depreciation Calculator: Straight-Line, SYD & Double Declining Balance
A fixed-asset depreciation schedule generator supporting straight-line (SL), sum-of-years-digits (SYD) and double-declining balance (DDB) methods. Enter the asset cost, salvage value and useful life to see a live year-by-year table of annual depreciation, accumulated depreciation and book value, with the DDB method switching to straight-line in the final years — all computed locally in your browser.
Fixed-Asset Depreciation Calculator
Straight-line (SL), sum-of-years-digits (SYD) and double-declining balance (DDB, switches to straight-line in the last two years).
| Year | Depreciation | Accumulated | Book value |
|---|---|---|---|
| 1 | 1,800.00 | 1,800.00 | 8,200.00 |
| 2 | 1,800.00 | 3,600.00 | 6,400.00 |
| 3 | 1,800.00 | 5,400.00 | 4,600.00 |
| 4 | 1,800.00 | 7,200.00 | 2,800.00 |
| 5 | 1,800.00 | 9,000.00 | 1,000.00 |
Depreciation Schedule Guide
Straight-line, sum-of-years’ digits and double-declining balance
The depreciation calculator produces a full year-by-year depreciation schedule for an asset using three methods: straight-line (SL), sum-of-years’ digits (SYD) and double-declining balance (DDB). Enter the asset cost, salvage (residual) value and useful life, then switch methods to see how the depreciation expense, accumulated depreciation and book value change each year.
01 Reading the schedule
The table updates automatically as you edit the inputs or change the method. Each row shows the year, that year’s depreciation expense, the accumulated depreciation to date, and the remaining book value. Straight-line spreads the depreciable base (cost − salvage) evenly across the life. SYD is an accelerated method that front-loads more depreciation. DDB applies a constant double-rate to the declining book value, which produces the fastest early write-off.
Cost is the original purchase price; salvage is the estimated residual value at the end of the life; life is the number of years (1–99). The schedule always ends with a book value equal to the salvage value under SL and SYD; DDB may be constrained so the book value never drops below salvage.
- Straight-line: annual expense = (cost − salvage) ÷ life
- SYD: weight = (life − year + 1) ÷ (life × (life + 1) ÷ 2)
- DDB: expense = book value × (2 ÷ life), capped so book value ≥ salvage
Inputs
- costOriginal cost of the asset (currency).
- salvageEstimated residual value at the end of the useful life.
- lifeUseful life in years (1–99).
Method selector
- SLStraight-line — equal depreciation each year.
- SYDSum-of-years’ digits — accelerated, front-loaded expense.
- DDBDouble-declining balance — fastest early depreciation.
Schedule columns
- YearYear of the asset’s life (1 to life).
- DepreciationDepreciation expense for that year.
- AccumulatedCumulative depreciation to date.
- Book valueCost minus accumulated depreciation.
- For financial reporting, SL is most common; for tax, accelerated methods (SYD/DDB) defer taxable income.
- DDB never depreciates below salvage — the final years adjust automatically.
- Compare all three methods to understand the timing of expenses and tax shields.
A free online fixed-asset depreciation calculator. Enter the asset cost, salvage value and useful life to generate a year-by-year schedule using straight-line (SL), sum-of-years-digits (SYD) and double-declining-balance (DDB) methods, with annual depreciation, accumulated depreciation and ending book value. Runs entirely in your browser.
Entering asset details
Cost is the original purchase price; salvage (residual) value is the estimated value at the end of the useful life; life is the number of periods (usually years). The schedule lists each year's depreciation expense, the cumulative depreciation and the remaining book value.
Three methods compared
Straight-line (SL) charges an equal amount each year: (cost − salvage) / life. Sum-of-years-digits (SYD) is an accelerated method that weights early years more heavily. Double-declining balance (DDB) applies a fixed 2/life rate to the declining book value and switches to straight-line in the last two years so book value lands exactly on salvage.
Use cases and disclaimer
Useful for accounting study, tax planning and fixed-asset schedules. Tax rules and conventions (mid-year/mid-quarter, Section 179, etc.) vary by jurisdiction and can change; this tool illustrates textbook methods only. Consult a qualified accountant for actual tax or financial reporting.
FAQ
QWhich depreciation methods are supported?
Straight-line (SL), sum-of-years-digits (SYD) and double-declining balance (DDB), each with annual, accumulated and book-value columns.
QWhy does DDB change in the last two years?
DDB switches to straight-line in the final two years so that ending book value reaches exactly the salvage value without dipping below it — standard practice.
QWhat is salvage value?
The estimated residual value of the asset at the end of its useful life; the depreciable base is cost minus salvage.
QDoes it handle partial-year or tax conventions?
No — it computes full-year textbook schedules. Tax-specific conventions such as mid-year/mid-quarter and Section 179 are not modeled; consult a tax professional.