Calculate a reducing-balance (declining-balance) depreciation schedule for a UK fixed asset — the annual charge shrinks each year as it applies to net book value.
Données vérifiées · July 2026
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Under the reducing-balance method, each year's depreciation charge is a fixed percentage of the asset's net book value at the start of that year, so the charge shrinks year over year rather than staying constant. This suits assets that lose most of their economic value early — vehicles, computers, some plant — and depreciation automatically stops once net book value reaches the residual (salvage) value.
£20,000 asset depreciated at 25% reducing balance: year 1 charge is £5,000, leaving a net book value of £15,000 after year 1.
Enter the asset's original cost and the annual reducing-balance rate as a percentage.
Enter the number of years elapsed since acquisition to see the current position.
Enter a residual value if the asset should not be depreciated below a salvage floor.
Read the current year's charge, accumulated depreciation and net book value.
Last data update
July 7, 2026
Sources and references
FRC — FRS 102 s.17 Property, Plant and Equipment (depreciation methods); Companies Act 2006 s.396 (consistent depreciation policy).
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
Because the rate is applied to the net book value at the start of each year, not to the original cost — as net book value falls, so does each subsequent year's charge.
The calculator caps each year's charge so net book value never falls below the residual value you entered — depreciation effectively stops once that floor is reached.