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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