Business · Accounting & Tax
Depreciation Calculator — SLM, WDV, Declining Balance, SYD & Income-tax Rates
Build a depreciation schedule for any asset: straight line, written-down value at a rate, double or 150 % declining balance (switching to straight line when that's larger), sum of the years' digits, or units of production. For Indian tax returns, use the income-tax WDV block rates with the half rate for assets used less than 180 days in the first year.
Also listed inFinance & Investment
Your inputs
Quick start — try a typical case
₹ 10 lakh
Purchase price plus delivery, installation and other costs to put it to use.
₹ 50 thousand
What you expect it to be worth at the end of its useful life.
For income-tax WDV, the number of years to show.
Your result Live
Depreciation per Year
₹1,90,000
19.00% of cost a year for 5 years
- Book Value After Year 5
- ₹50,000
- Total Depreciation
- ₹9,50,000 · 95.0% of cost
- Equivalent WDV Rate
- 45.07% a year reaches the same salvage in 5 years
- Depreciated · 95%₹9,50,000
- Book value left · 5%₹50,000
Depreciation schedule
5 rowsHow this is calculated
SLM: (cost − salvage) ÷ life · WDV: opening value × rate · DDB: opening value × 2 ÷ life (or straight line on the rest, if larger) · SYD: (cost − salvage) × remaining life ÷ (n(n+1)/2) · Units: (cost − salvage) ÷ total units × units used
- Salvage
- Expected value at the end of the useful life; book value never goes below it
- WDV
- Written-down value: cost minus depreciation so far
Straight line spreads the cost evenly over the asset's life. Declining-balance methods (WDV, double declining) charge a fixed percentage of the remaining value, so depreciation is highest in the early years — closer to how cars and computers lose value. Sum of the years' digits is also front-loaded but reaches salvage exactly. Units of production ties depreciation to use. Indian income tax uses WDV rates set for each block of assets, with only half the rate in the first year if the asset was used for less than 180 days.
Assumptions & sources
- Depreciation stops when book value reaches salvage.
- Income-tax WDV ignores additions to or sales from the block after purchase.
- 1Depreciation rates under the Income-tax Act — block of assets, WDV method, half rate for assets used under 180 days; rates unchanged under the Income-tax Act, 2025 — TaxGuru
- 2Depreciation rates as per the Income Tax Act — ClearTax
- 3Ind AS 16 — Property, Plant and Equipment (depreciation methods) — Ministry of Corporate Affairs / ICAI
Calculator ID BIZ-DEPRECIATION-001 · version 1.0.0
Common questions
What's the difference between SLM and WDV?
SLM charges the same amount every year; WDV charges a fixed percentage of the reducing value, so it's larger at first and smaller later.
What depreciation rate applies to a car for income tax?
15 % a year on the written-down value for a car not used in a hiring business; 30 % for vehicles used in a hiring business. Half the rate applies in the first year if it was used for less than 180 days.
What is double declining balance?
Twice the straight-line rate applied to the remaining book value — 40 % a year for a 5-year asset. It switches to straight line once that gives a bigger charge, so the asset reaches its salvage value on time.