ToolHub

Depreciation Calculator

Build a year-by-year depreciation schedule with straight-line or declining-balance methods from cost, salvage value, and useful life. Everything runs in your browser.

Input
Output

Enter the cost and useful life

FAQ

Straight-line vs declining balance?

Straight-line spreads cost evenly; declining balance front-loads expenses by applying a rate to the shrinking book value. Korean tax law mandates straight-line for buildings.

How is useful life determined?

Korean tax rules set standard lives: vehicles/equipment ~5 years, machinery varies by industry, buildings 20–40 years.

Why is the last year's expense different?

The final year closes the book value exactly to salvage, absorbing rounding. Declining balance may finish early once salvage is reached.

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