What is straight-line depreciation?

Equal annual expense: (cost - salvage value) / useful life in years.

When is straight-line used?

When the asset is expected to provide even utility over its life (e.g. buildings, office equipment).

No depreciation; the formula assumes cost ≥ salvage.

Cost, salvage value, and useful life in years. Annual straight-line depreciation.

Cost ($)

Salvage value ($)

Useful life (years)

What is straight-line depreciation?: Equal annual expense: (cost - salvage value) / useful life in years.
When is straight-line used?: When the asset is expected to provide even utility over its life (e.g. buildings, office equipment).
What if salvage exceeds cost?: No depreciation; the formula assumes cost ≥ salvage.

Celsius to Fahrenheit Converter

Convert Celsius to Fahrenheit and Fahrenheit to Celsius instantly. Free temperature converter.

Tip Calculator

Calculate tip and split the bill. Enter bill amount, tip percentage, and number of people.

Roman Numeral Converter

Convert numbers to Roman numerals and Roman numerals to numbers. Supports 1–3999.

Combinations Calculator

Calculate C(n,r) — the number of ways to choose r items from n without order. Uses n!/(r!(n-r)!).

Combinations with Replacement Calculator

Calculate the number of ways to choose r items from n with repetition allowed. Formula: C(n+r-1, r).

Even Permutations Calculator

Count how many permutations of n objects are even (expressible as an even number of swaps). For n ≥ 2, equals n!/2.