Straight-Line Depreciation Calculator

Hamza Gujjar Reviewed by Hamza Gujjar, Algorithm Architect & Software Developer Last updated: July 27, 2026
Disclaimer: This calculator is provided for informational and educational purposes only and does not constitute financial, medical, legal, or other professional advice. Always consult a qualified professional before making decisions based on these results.

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The simplest depreciation method, and the most common

Straight-line depreciation spreads an asset's depreciable cost evenly across its useful life, producing the same expense every year - simpler and more predictable than accelerated methods that front-load larger depreciation into early years.

Worked example

For a $50,000 asset with a $5,000 expected salvage value and a 9-year useful life:

Annual Depreciation = (50000 - 5000) / 9 = 5,000.0 per year

Frequently asked questions

What is salvage value? Salvage value is the estimated amount the asset could be sold for at the end of its useful life - only the depreciable amount (cost minus salvage value) gets expensed over time, since the salvage value is expected to be recovered eventually through resale or scrap value.

How does this differ from tax depreciation? Tax authorities in many jurisdictions require or allow accelerated depreciation methods for tax purposes, which can differ from straight-line depreciation used for financial reporting - always check applicable tax rules separately, since the two purposes commonly use different schedules. This is informational only, not personalized tax advice.