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Straight-Line Depreciation Calculator

Instantly calculate uniform annual depreciation expenses and generate a full amortization schedule for your balance sheet.

MACRS (IRS Standard)Straight-Line (GAAP)

Asset Financials

$
%

Depreciation Parameters

$
Total Lifetime Depreciation
$45,000.00
Total amount deducted over the asset's life
Estimated Tax Savings
$9,450.00
Actual cash saved at 21% tax rate

What is Straight-Line Depreciation?

Straight-Line depreciation is the most common and simplest method of calculating depreciation under Generally Accepted Accounting Principles (GAAP). It reduces the value of an asset evenly over its useful life.

The Formula

The formula for straight-line depreciation is: (Asset Cost - Salvage Value) ÷ Useful Life.

By subtracting the Salvage Value (what you expect to sell the asset for at the end of its life) from the original purchase cost, you determine the "Depreciable Base". This base is then divided evenly across the years of useful life.

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