Depreciation Calculator
Year-by-year book-value schedule with straight-line and double-declining-balance methods.
Inputs
Results update liveDepreciation Calculator
This is a generic book-value schedule, not tax advice. Tax rules, conventions, useful lives, and eligibility vary; use a qualified tax or accounting professional for a filing or investment decision.
Building Value: $400,000
Interpretation
How the depreciation schedule works
This calculator separates land value from building value, then builds a year-by-year book-value schedule using either a straight-line method (equal annual amounts over a 27.5-year period) or a double-declining-balance method (a constant 2x straight-line rate applied to the remaining book value). It is a generic book-value model, not tax, accounting, or investment advice.
Example
Key features
A realistic scenario showing how the calculation guides a practical decision.
Formula
Straight-line = building value ÷ 27.5-year period
- Separate land and building value
- Straight-line and double-declining-balance methods
- Year-by-year book-value schedule
- Copy a clear assumption summary
Watch out
Common mistakes
- Using the accelerated pattern for residential rental tax: MACRS requires straight-line mid-month over 27.5 years (39 for commercial). The accelerated option here is an illustrative book-value pattern only.
- Counting the current partial year as a full year held.
- Treating this illustration as a tax return — only the IRS rules, your basis, and a professional matter for filing.