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Online Fixed Declining Balance Depreciation Calculator

Cost and fixed declining balance rate %. Book value and depreciation each period (fixed % applied to remaining book value).

Frequently Asked Questions

What is fixed declining balance?
A fixed percentage is applied each period to the current book value. Depreciation = book value × rate; new book value = book value × (1 - rate).
How does it differ from DDB?
DDB uses rate = 2/life. Here you choose any fixed rate (e.g. 20% per year).
Does book value reach zero?
Theoretically it approaches zero but never quite; in practice a switch to straight-line or a floor is often used.

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