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Online Variable Declining Balance Depreciation Calculator

Cost, salvage value, useful life, and variable decline rate %. Variable declining balance depreciation per period.

Frequently Asked Questions

What is variable declining balance?
Like declining balance but you choose the rate (e.g. 30%) instead of a fixed formula like 2/life. Depreciation = book value × rate.
How does it differ from fixed declining?
Same idea: both apply a percentage to remaining book value. 'Variable' often means the rate can be changed period to period in practice.
Book value floor?
Depreciation is often limited so book value does not go below salvage value.

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