Straight Line Depreciation Calculator

Compute annual expense, partial-year adjustments, and full schedule from asset cost, salvage value, useful life, convention, and dates.

Enter Values

Asset Cost Total purchase price including ready-to-use costs.

Salvage Value Expected value at the end of the useful life.

Useful Life (years) Number of years to depreciate the asset.

Partial Year? Choose Yes to prorate the first and last years.

Convention Select how the first year is prorated.

Placed in Service (date) Date the asset was first available for use.

Accounting Year Start — Month Opening month of your accounting year.

Accounting Year Start — Day Opening day of your accounting year.

Depreciation Schedule

Year	Beginning Book Value	Depreciation Percent	Depreciation Amount	Accumulated Depreciation Amount	Ending Book Value
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Equation Preview

Depreciable Base = Cost − Salvage = —

Annual Depreciation = (Cost − Salvage) ÷ Life = —

First-Year Fraction = —

Year 1 Depreciation = Annual × Fraction = —

Final-Year Depreciation = Base − (Year 1 + Annual × (Life − 1)) = —

Results

Annual Depreciation

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First-Year Fraction

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First-Year Depreciation

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Final-Year Depreciation

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Interpretation

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Helping notes

Straight-line spreads the depreciable base evenly across full years. Partial-year conventions allocate a portion to the first year and the remainder to the last year so the schedule ends at the salvage amount.