QuickFreeTools

Online Depreciation Declining Balance Calculator

Cost, salvage value, useful life, and decline rate %. Declining balance depreciation per period.

Frequently Asked Questions

What is declining balance depreciation?
Each period you apply a fixed percentage to the current book value. Book value = prior book value × (1 - rate). Depreciation = prior book value × rate.
How do I choose the rate?
Common rates are 150% or 200% of the straight-line rate (1/life). E.g. 20% for 5-year life with 100% declining.
Does it go below salvage?
In practice, depreciation is often switched to straight-line or capped so book value does not go below salvage.

Related Calculators