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Online Depreciation Activity Method Calculator

Cost, salvage value, total units of production, and units used this period. Depreciation expense using the activity (units of production) method.

Frequently Asked Questions

What is the activity method?
Depreciation is based on usage (e.g. units produced or hours used). Expense per unit = (cost - salvage) / total units; period expense = rate × units used.
When is it used?
For assets whose wear depends on use rather than time (machinery, vehicles, mining equipment).
What if units used exceed total units?
Depreciation is typically capped so book value does not go below salvage value.

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