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Depreciation Calculator — MACRS (200% DB) & Straight Line with

Calculate year-by-year depreciation schedules using Straight Line or MACRS (200% Declining Balance with half-year convention).

✓ Formula verified: January 2026For informational purposes only

Depreciation (MACRS/SL)

Results below

Enter Values

$
$
years
Annual Depreciation Expense
$9,000.00 / year

Total Depreciation Over Life

$45,000.00

Depreciable Basis (Cost − Salvage)

$45,000.00

_schedule

[{"year":1,"depreciationExpense":9000,"accumulatedDepreciation":9000,"bookValue":41000},{"year":2,"depreciationExpense":9000,"accumulatedDepreciation":18000,"bookValue":32000},{"year":3,"depreciationExpense":9000,"accumulatedDepreciation":27000,"bookValue":23000},{"year":4,"depreciationExpense":9000,"accumulatedDepreciation":36000,"bookValue":14000},{"year":5,"depreciationExpense":9000,"accumulatedDepreciation":45000,"bookValue":5000}]

Ending Book Value

$5,000.00

Depreciation Method

Straight Line

What if your asset cost changes? $45000 → $8,000.00 / year · $50000 → $9,000.00 / year · $55000 → $10,000.00 / year

Scenario Comparison

Conservative (5%)
$16,470.09
$6,470.09 interest
Your scenario (7%)
$20,096.61
$10,096.61 interest
Aggressive (10%)
$27,070.41
$17,070.41 interest
High-risk (14%)
$40,224.71
$30,224.71 interest
Best return
Share your result
Depreciation ScheduleStraight Line

Annual Depreciation (Straight Line)

$9,000.00 / year

Total depreciation over life: $45,000.00

Depreciation Expense by Year

1$9,0002$9,0003$9,0004$9,0005$9,000

Year numbers below bars. Dollar amounts above each bar.

Asset Book Value Over Time

$1K$19K$36K$54KYr 1Yr 2Yr 3Yr 4Yr 5Start

Year-by-Year Depreciation Schedule

YearDepreciationAccumulatedBook Value
Year 1$9,000.00$9,000.00$41,000.00
Year 2$9,000.00$18,000.00$32,000.00
Year 3$9,000.00$27,000.00$23,000.00
Year 4$9,000.00$36,000.00$14,000.00
Year 5$9,000.00$45,000.00$5,000.00

Straight Line

Equal annual deduction. Simple and predictable. Best for book/GAAP financial reporting.

MACRS (200% DB)

Front-loaded deductions. Half-year convention. IRS-prescribed for most tangible property.

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