Track asset valuation changes. Calculate asset depreciation using Straight Line (SLM) or Declining Balance (DBM) methods.
This depreciation calculator works out how much value an asset loses each year. It supports the written-down-value method and shows the year-by-year book value across the asset’s useful life.
| Year | Depreciation | Book Value |
|---|---|---|
| Year 0 | - | ₹10,000 |
| Year 1 | ₹1,800 | ₹8,200 |
| Year 2 | ₹1,800 | ₹6,400 |
| Year 3 | ₹1,800 | ₹4,600 |
| Year 4 | ₹1,800 | ₹2,800 |
| Year 5 | ₹1,800 | ₹1,000 |
Straight line over 5 years — the same amount each year down to a salvage value of ₹1,000.
| Year | Depreciation | Closing book value |
|---|---|---|
| 1 | ₹1,800 | ₹8,200 |
| 2 | ₹1,800 | ₹6,400 |
| 3 | ₹1,800 | ₹4,600 |
| 4 | ₹1,800 | ₹2,800 |
| 5 | ₹1,800 | ₹1,000 |
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Depreciation is the systematic reduction of the recorded cost of a fixed asset over its useful life. It is an accounting convention used to match the cost of a tangible asset with its revenue generation.
Distributes an equal amount of depreciation over each year of the asset’s lifetime.
Annual Dep. = (Asset Cost − Salvage Value) ÷ Period
Applies a constant percentage rate of depreciation to the asset’s book value at the beginning of each year.
Dep. Amount = Book Value × Depreciation Rate
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WDV applies the rate to the reducing book value, so depreciation is higher in early years. Straight line spreads the same amount evenly across the useful life.
It depends on whether you are reporting under the Companies Act or the Income Tax Act, and on the asset class. Check with your CA.
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