Straight-Line Depreciation Calculator

About this calculator

This calculator finds straight-line depreciation — the most common depreciation method — using annual depreciation = (cost − salvage value) / useful life, spreading an asset's loss in value evenly across every year of its useful life instead of front- or back-loading the expense. It also shows the monthly figure and the resulting book value.

Small business owners and bookkeepers use it to record depreciation expense on financial statements and tax filings, and accounting students use it as the baseline method before learning accelerated approaches like double-declining balance. Enter the asset's cost, salvage value, and useful life to get the full schedule.