Depreciação — Calculadora Online Grátis
Asset depreciation using straight-line, declining balance & sum-of-years methods
Sobre Esta Calculadora
The Depreciation Calculator computes how an asset loses value over time using the three most widely recognised accounting methods: straight-line, declining balance, and sum-of-years' digits (SYD).
Straight-line depreciation spreads cost evenly: a $50,000 machine with a $5,000 salvage value over 10 years loses exactly $4,500 per year. This is the simplest method and is required for most tax filings when assets are placed in service evenly throughout the year.
Declining balance (often double-declining) front-loads depreciation — the same machine would lose $10,000 in year one, $8,000 in year two, and so on. This matches the real-world pattern of many assets (vehicles, computers, machinery) that lose value fastest when new. SYD sits between the two, providing accelerated depreciation that smooths out faster than declining balance.
Accountants use these schedules to match the expense of an asset with the revenue it generates. Business owners use them to plan capital expenditure and tax strategy — accelerated depreciation reduces taxable income in early years, improving cash flow when assets are newest and most useful.
Avalie como equipamentos ou carros desvalorizam durante o uso.
Fórmula
Straight Line: Depreciation = (Cost - Salvage) / Useful Life