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Straight-line depreciation spreads an asset's cost evenly over its useful life. It is the simplest and most common depreciation method: equal deductions each year until the asset reaches its salvage value.
Guide étape par étape
- 1Annual depreciation = (Cost − Salvage value) / Useful life (years)
- 2Book value at year n = Cost − (Annual depreciation × n)
- 3Depreciation stops when book value reaches salvage value
- 4Used for accounting (GAAP) and taxes (depending on jurisdiction)
Exemples résolus
Entrée
$50,000 machine, $5,000 salvage value, 10-year life
Résultat
$4,500/year depreciation
($50k−$5k)/10 = $4,500
Entrée
$30,000 vehicle, $0 salvage, 5 years
Résultat
$6,000/year
Book value halves in 2.5 years
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