What this calculator does
Calculate declining-balance depreciation with an optional switch to straight line when that produces more depreciation.
How it works
The calculator evaluates declining depreciation = opening book value × factor ÷ life; optionally switch to remaining straight-line depreciation. Inputs are checked before calculation, and invalid values such as zero denominators or out-of-range selections produce a clear error instead of a misleading result.
Input query strings and outputs
Use an input name in this page’s URL as ?name=value, and join additional inputs with &. Portable shared links may instead use the compact ?ac= state parameter.
Input query strings
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?cost=Asset costMoney · Required · Default: 50,000
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?salvageValue=Salvage valueMoney · Required · Default: 5,000
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?usefulLife=Useful life in periodsNumber · Required · Default: 8
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?decliningFactor=Declining-balance factorNumber · Required · Default: 2
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?switchToStraightLine=Switch to straight line when advantageousChoice · Required · Default: yes · Accepted values: yes, no
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?startPeriod=Start period for selected totalNumber · Required · Default: 0
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?endPeriod=End period for selected totalNumber · Required · Default: 3
Outputs
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selectedRangeDepreciationDepreciation in selected rangeCurrency · Primary output
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firstPeriodDepreciationFirst-period depreciationCurrency
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totalDepreciationTotal scheduled depreciationCurrency
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endingBookValueEnding book valueCurrency
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switchPeriodStraight-line switch periodText
Inputs and results
The inputs are Asset cost, Salvage value, Useful life in periods, Declining-balance factor, Switch to straight line when advantageous, Start period for selected total, End period for selected total. Results include Depreciation in selected range, First-period depreciation, Total scheduled depreciation, Ending book value, Straight-line switch period.
Important notes
This model is educational and may not match a particular accounting standard, tax rule, or spreadsheet function in every edge case.