Accounting

Accumulated Depreciation Calculator

Compute accumulated depreciation and net book value for fixed assets. Choose straight-line, declining balance, sum-of-years digits, or units of production.

Last updated: February 2, 2026

Four depreciation methods
Accumulated depreciation & net book value
Cost, salvage, useful life

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Accumulated Depreciation Calculator
Compute accumulated depreciation and net book value using straight-line, declining balance, sum-of-years digits, or units of production

Results

Accumulated depreciation

$2,933.333

Net book value

$22,066.667

Net book value = Cost − Accumulated depreciation

Depreciation Methods

Straight line
Equal annual expense over useful life. (Cost − Salvage) / Life × Years
Declining balance
Apply a rate to book value each year. Front-loaded expense.
Sum of years digits
Accelerated method using remaining life over sum 1+2+…+n.
Units of production
Depreciate by usage: (Cost − Salvage) / Total units × Units produced.

Example (straight line)

$25,000 cost, $3,000 salvage, 15-year life, 2 years elapsed → 1466.67/yr × 2 = $2,933.333 accumulated. Net book value $22,066.667.

How the Accumulated Depreciation Calculator Works

Enter the asset’s cost, salvage value, and useful life (or estimated units for units-of-production). For declining balance, add the depreciation rate. The tool computes accumulated depreciation and net book value (cost − accumulated depreciation) for the chosen method.

Straight line: AD = ((Cost − Salvage) / Life) × Years
Net book value = Cost − AD (never below salvage)

Depreciation matches the expense of an asset to the periods in which it generates revenue. Accumulated depreciation is the running total of that expense; net book value is what remains on the books. Land is not depreciated.

Frequently Asked Questions

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