The starting numbers are placeholders so you can see the layout. They are not quotes, rates or recommendations. Replace them with your own figures.
The formula
straight-line per year = (cost − salvage) ÷ life. Double-declining rate = 2 ÷ life; each year expense = book value × rate, never taking book value below salvage.
Sources and official links
Last reviewed: November 12, 2026. Runs in your browser. Nothing you type is stored or sent.