{
  "id": "variable-declining-balance-depreciation-calculator",
  "version": "1.0.0",
  "name": "Variable Declining Balance Depreciation Calculator",
  "shortName": "Variable Declining Balance Depreciation",
  "description": "Calculate declining-balance depreciation with an optional switch to straight line when that produces more depreciation.",
  "category": "Finance",
  "categorySlug": "finance",
  "keywords": [
    "variable",
    "declining",
    "balance",
    "depreciation",
    "calculator",
    "variable declining balance depreciation calculator"
  ],
  "status": "live",
  "workStatus": "pending",
  "reviewStatus": "pending",
  "migrationStatus": "new",
  "engine": "native",
  "creator": null,
  "reviewer": null,
  "quality": {
    "availability": "live",
    "technicalReviewRecord": "/reviews/variable-declining-balance-depreciation-calculator.json",
    "qualifiedReview": "pending",
    "qualifiedReviewer": null,
    "qualifiedReviewDate": null,
    "formulaVersion": "1.0.0",
    "referenceCoverage": "references-pending",
    "releaseTestScope": "Catalog and regression checks are not a professional formula audit; consult release evidence.",
    "historicalMetadataDate": "2026-09-01",
    "historicalMetadataNotice": "The imported date is not evidence of a completed human review."
  },
  "notice": "This model is educational and may not match a particular accounting standard, tax rule, or spreadsheet function in every edge case.",
  "urls": {
    "page": "/calculator/variable-declining-balance-depreciation-calculator/",
    "definition": "/calculator/variable-declining-balance-depreciation-calculator/definition.json",
    "schema": "/calculator/variable-declining-balance-depreciation-calculator/schema.json",
    "llms": "/calculator/variable-declining-balance-depreciation-calculator/llms.txt",
    "legacyDefinition": "/calculator/variable-declining-balance-depreciation-calculator.json"
  },
  "queryExample": "https://askcalculators.com/calculator/variable-declining-balance-depreciation-calculator/?cost=50000&salvageValue=5000&usefulLife=8&decliningFactor=2&switchToStraightLine=yes&startPeriod=0&endPeriod=3",
  "queryParameters": {
    "cost": {
      "label": "Asset cost",
      "type": "money",
      "required": true,
      "default": 50000
    },
    "salvageValue": {
      "label": "Salvage value",
      "type": "money",
      "required": true,
      "default": 5000
    },
    "usefulLife": {
      "label": "Useful life in periods",
      "type": "number",
      "required": true,
      "default": 8
    },
    "decliningFactor": {
      "label": "Declining-balance factor",
      "type": "number",
      "required": true,
      "default": 2
    },
    "switchToStraightLine": {
      "label": "Switch to straight line when advantageous",
      "type": "select",
      "required": true,
      "default": "yes"
    },
    "startPeriod": {
      "label": "Start period for selected total",
      "type": "number",
      "required": true,
      "default": 0
    },
    "endPeriod": {
      "label": "End period for selected total",
      "type": "number",
      "required": true,
      "default": 3
    }
  },
  "inputs": [
    {
      "id": "cost",
      "label": "Asset cost",
      "type": "money",
      "required": true,
      "defaultValue": 50000,
      "min": 0.01,
      "step": 100
    },
    {
      "id": "salvageValue",
      "label": "Salvage value",
      "type": "money",
      "required": true,
      "defaultValue": 5000,
      "min": 0,
      "step": 100
    },
    {
      "id": "usefulLife",
      "label": "Useful life in periods",
      "type": "number",
      "required": true,
      "defaultValue": 8,
      "min": 1,
      "max": 500,
      "step": 1
    },
    {
      "id": "decliningFactor",
      "label": "Declining-balance factor",
      "type": "number",
      "required": true,
      "defaultValue": 2,
      "min": 0.000001,
      "max": 100,
      "step": 0.1
    },
    {
      "id": "switchToStraightLine",
      "label": "Switch to straight line when advantageous",
      "type": "select",
      "required": true,
      "defaultValue": "yes",
      "options": [
        {
          "label": "Yes",
          "value": "yes"
        },
        {
          "label": "No",
          "value": "no"
        }
      ]
    },
    {
      "id": "startPeriod",
      "label": "Start period for selected total",
      "type": "number",
      "required": true,
      "defaultValue": 0,
      "min": 0,
      "max": 500,
      "step": 1
    },
    {
      "id": "endPeriod",
      "label": "End period for selected total",
      "type": "number",
      "required": true,
      "defaultValue": 3,
      "min": 0,
      "max": 500,
      "step": 1
    }
  ],
  "outputs": [
    {
      "id": "selectedRangeDepreciation",
      "label": "Depreciation in selected range",
      "format": "currency",
      "primary": true
    },
    {
      "id": "firstPeriodDepreciation",
      "label": "First-period depreciation",
      "format": "currency"
    },
    {
      "id": "totalDepreciation",
      "label": "Total scheduled depreciation",
      "format": "currency"
    },
    {
      "id": "endingBookValue",
      "label": "Ending book value",
      "format": "currency"
    },
    {
      "id": "switchPeriod",
      "label": "Straight-line switch period",
      "format": "text"
    }
  ],
  "formula": {
    "expression": "declining depreciation = opening book value × factor ÷ life; optionally switch to remaining straight-line depreciation"
  },
  "examples": [
    {
      "label": "Reproducible default-input example (not a personal recommendation)",
      "inputs": {
        "cost": 50000,
        "salvageValue": 5000,
        "usefulLife": 8,
        "decliningFactor": 2,
        "switchToStraightLine": "yes",
        "startPeriod": 0,
        "endPeriod": 3
      }
    }
  ],
  "sources": []
}