Declining-Balance Depreciation (Book)

Per-year GAAP declining-balance depreciation schedule (150% or 200%), the year's depreciation, accumulated depreciation.

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Example

You enter

Cost ($) 50000
Salvage ($) 5000
Useful life (yr) 5
DB factor 2
Year of interest 1
Sl switch true

You get

Year depreciation $20000
Book value 30000

Details, formula, and sources

Per-year GAAP declining-balance depreciation schedule (150% or 200%), the year's depreciation, accumulated depreciation, and year-end book value, with an optional straight-line crossover.

DB_rate = factor*(1/life); dep = book_begin*DB_rate, floored so book value never drops below salvage. Optional straight-line crossover when SL >= DDB.

GAAP book depreciation - ASC 360 (Property, Plant, and Equipment), by name; distinct from the macrs-depreciation tile (IRS Pub 946 tax method).

Accounting information, not advice; a CPA and current GAAP govern.

Estimate. AHJ and licensed professional govern.

Field names used by the API: cost, salvage, life_yr, factor, year, sl_switch, year_depreciation, book_value

Salvage floor book value is floored at salvage; depreciation in the final year is plugged to reach salvageASC 360