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Depreciation illustrator

A teaching tool that shows how two common methods spread cost over years. It is not a tax calculator.

Depreciation illustrator

Straight-line per year
Declining-balance rate
Year by year
YearStraight-line expenseDeclining-balance expenseBook value (declining)

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.