# Variable Declining Balance Depreciation Calculator

> Calculate declining-balance depreciation with an optional switch to straight line when that produces more depreciation.

Page: https://askcalculators.com/calculator/variable-declining-balance-depreciation-calculator/
Definition: https://askcalculators.com/calculator/variable-declining-balance-depreciation-calculator/definition.json
JSON Schema: https://askcalculators.com/calculator/variable-declining-balance-depreciation-calculator/schema.json
Version: 1.0.0
Maintained by: AskCalculators (software project; not a credentialed reviewer)
Qualified review: pending. Automated checks do not establish professional approval.
Page status: Live
Review status: Pending

## Use
Open the calculator page and enter values. Query-string parameters can restore and bookmark a calculation.
Example: https://askcalculators.com/calculator/variable-declining-balance-depreciation-calculator/?cost=50000&salvageValue=5000&usefulLife=8&decliningFactor=2&switchToStraightLine=yes&startPeriod=0&endPeriod=3

## Inputs
- cost: Asset cost; type=money; required; default=50000; min=0.01
- salvageValue: Salvage value; type=money; required; default=5000; min=0
- usefulLife: Useful life in periods; type=number; required; default=8; min=1; max=500
- decliningFactor: Declining-balance factor; type=number; required; default=2; min=0.000001; max=100
- switchToStraightLine: Switch to straight line when advantageous; type=select; required; default=yes; values=yes|no
- startPeriod: Start period for selected total; type=number; required; default=0; min=0; max=500
- endPeriod: End period for selected total; type=number; required; default=3; min=0; max=500

## Outputs
- selectedRangeDepreciation: Depreciation in selected range; format=currency; primary
- firstPeriodDepreciation: First-period depreciation; format=currency
- totalDepreciation: Total scheduled depreciation; format=currency
- endingBookValue: Ending book value; format=currency
- switchPeriod: Straight-line switch period; format=text

## Formula
declining depreciation = opening book value × factor ÷ life; optionally switch to remaining straight-line depreciation

## Rules
- Empty optional inputs are undefined, not zero.
- Hidden conditional inputs are ignored.
- Do not invent missing required inputs.

Notice: This model is educational and may not match a particular accounting standard, tax rule, or spreadsheet function in every edge case.