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Online Double Declining Balance Depreciation Calculator

Cost, salvage value, and useful life. Double-declining balance (DDB) depreciation per year.

Frequently Asked Questions

What is double declining balance (DDB)?
Declining balance with rate = 2 × (1 / useful life). So for 5-year life, rate is 40% per year on the remaining book value.
How is each year's depreciation computed?
Depreciation = book value at start of year × (2 / life). Book value is not reduced below salvage.
When is DDB used?
When you want front-loaded expense (e.g. vehicles, tech equipment that loses value quickly).

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