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FinToolSuite
Updated May 14, 2026 · Income · Educational use only ·

Depreciation Calculator

Straight-line depreciation.

Calculate straight-line depreciation with annual and monthly amounts from asset cost, salvage value, and useful life in years.

What this tool does

Straight-line depreciation spreads an asset's cost evenly across its useful life, less expected salvage value. This calculator takes the asset cost, salvage value, and useful life in years, then computes the annual and monthly depreciation amounts along with the depreciable base that underpins both figures. The depreciable base—the difference between what you paid for the asset and what you expect to recover when it reaches the end of its useful life—is divided equally across each year and month of ownership. The output shows the periodic expense amounts for accounting or financial planning purposes. Results are calculated for educational illustration and assume straight-line allocation with no acceleration, impairment, or changes to salvage assumptions over time. The calculator does not account for tax treatment, inflation effects, or changes in asset condition.


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Formula Used
Cost
Salvage
Life

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Disclaimer

Results are estimates for educational purposes only. They do not constitute financial advice. Consult a qualified professional before making financial decisions.

Straight-line depreciation spreads asset cost evenly over useful life. Formula: (cost - salvage value) ÷ useful life years. Used for fixed assets like equipment, vehicles, buildings. Annual depreciation reduces taxable income each year. Standard accounting method when no specific reason to accelerate (declining balance, MACRS).

10,000 asset, 1,000 salvage, 5-year life: depreciable base 9,000 ÷ 5 = 1,800/year. Monthly: 150. Reduces taxable income 1,800/year for 5 years. At 20% tax rate: 360 tax saving per year, 1,800 total. Effective asset cost after tax: 8,200 net.

Asset depreciation methods: Straight-line (this calculator) - even spread. Declining balance - faster early years. Units of production - based on usage. MACRS - government-defined recovery periods. Choose based on asset type and tax strategy. Most non-vehicle equipment uses straight-line for simplicity.

Run it with sensible defaults

Using asset cost of 10,000, salvage value of 1,000, useful life of 5 years, the calculation works out to 1,800.00. The defaults are meant as a starting point, not a recommendation.

The levers in this calculation

The inputs — Asset Cost, Salvage Value, and Useful Life (years) — do not pull with equal force. Not every input has equal weight. Adjusting one input at a time toward extreme values shows which ones move the result most.

How the math works

Depreciable base = cost - salvage. Annual depreciation = base ÷ useful life. Monthly = annual ÷ 12.

Using this in pay negotiations

Knowing the exact figure behind a headline rate gives you specific numbers to anchor to in conversations about pay. "The difference is £X per month after tax" lands harder than "a couple of grand a year". Concrete numbers move decisions.

What this doesn't capture

Tax bands, pension contributions, student-loan deductions, and benefits-in-kind sit outside this calculation. The figure is the headline; your actual position depends on local tax rules and personal circumstances. Pair with a dedicated take-home calculator for the full picture.

Example Scenario

£10,000 - ££1,000) ÷ 5y = 1,800.00.

Inputs

Asset Cost:£10,000
Salvage Value:£1,000
Useful Life (years):5
Expected Result1,800.00

This example uses typical values for illustration. Adjust the inputs above to match a specific situation and see how the result changes.

Sources & Methodology

Methodology

This calculator applies the straight-line depreciation method to model the decline in asset value over time. It computes annual depreciation by taking the asset cost, subtracting the estimated salvage value at the end of useful life, and dividing the result by the number of years of useful life. This produces a constant annual depreciation amount. Monthly depreciation is derived by dividing the annual figure by twelve, assuming even depreciation across all months. The model assumes a linear decline in value with no acceleration or deceleration. It does not account for inflation, changes in market conditions, tax treatment, disposal costs, or varying depreciation methods such as declining-balance or units-of-production approaches. The salvage value and useful life estimates are treated as fixed inputs; actual residual value may differ materially from the estimate provided.

Frequently Asked Questions

Useful life by asset type?
Computers/laptops: 3-5 years. Office furniture: 5-10 years. Vehicles: 5 years pool method) or 4-8 actual life. Equipment: 5-15 years. Plant/machinery: 10-25 years. Buildings: 25-50 years. Land: doesn't depreciate.
Straight-line vs declining balance?
Straight-line: even depreciation each year. Declining balance: more in early years, less later (matches actual asset value decline pattern). Tax-wise: declining balance often better (more deductions early). Accounting: straight-line simpler, more common.
Salvage value matter?
Affects total depreciation. Lower salvage = more depreciation = more tax savings. Most assets depreciated to near-zero salvage for tax purposes (allowing full expense recovery). Some accountants use 1 nominal salvage.
When to depreciate vs expense?
: Annual Investment Allowance (AIA) allows 1M annual expense for plant/machinery (full deduction year 1, no depreciation). Above AIA: capital allowances at 18%/year (main rate) or 6%/year (special rate). Tax accountant essential for assets above 50k.

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