Straight-Line Depreciation
Work out the annual depreciation charge, depreciation rate and net book value of an asset under the straight-line method, given its cost, residual value and useful life.
Gegevens gecontroleerd · juli 2026
What happens once the asset reaches its residual value?
Depreciation stops — the net book value should not fall below the estimated residual value under the straight-line method once the useful life has elapsed.
Bron: FRC — FRS 102 Section 17, Property, Plant and Equipment (depreciation methods); ACCA Financial Reporting (FR), depreciation of non-current assets. · bijgewerkt 2026
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Alles over Straight-Line Depreciation
📋Overzicht+
Straight-line depreciation spreads an asset's depreciable amount — cost minus residual (scrap) value — evenly over its useful life, giving the same annual charge each year. This is the simplest and most widely used depreciation method under UK GAAP (FRS 102) for assets that lose value at a roughly constant rate, such as fixtures, fittings and most plant and equipment.
💡 Best practices
- Straight-line depreciation is only appropriate when the asset's economic benefit is consumed evenly — a reducing-balance method suits assets that lose most value early (many vehicles, computers).
- Review the useful life and residual value estimates periodically — FRS 102 requires reassessment if circumstances change materially.
- Depreciation is added back for tax purposes and replaced by capital allowances — don't confuse the accounting charge with the tax deduction.
🔢 Concreet voorbeeld
£20,000 asset, £2,000 residual value, 5-year useful life: £18,000 depreciable amount gives £3,600 annual depreciation, a 18% rate on cost.
📖Handleiding+
Zo gebruikt u deze rekentool
- 1
Enter the asset's original cost and its estimated residual value at the end of its useful life.
- 2
Enter the useful life in years.
- 3
Enter years elapsed since purchase to see the net book value today.
- 4
Read the annual depreciation charge and depreciation rate on cost.
📚Woordenlijst+
- Depreciable amount
- The asset's cost minus its estimated residual value — the total amount to be written off as depreciation over the asset's useful life.
- Net book value
- The asset's original cost minus accumulated depreciation to date — the value at which it is carried on the balance sheet.
ℹ️Bronnen & updates+
Laatste gegevensupdate
7 juli 2026
Bronnen en referenties
FRC — FRS 102 Section 17, Property, Plant and Equipment (depreciation methods); ACCA Financial Reporting (FR), depreciation of non-current assets.
De gegevens van deze rekentool worden regelmatig bijgewerkt volgens de laatste officiële tarieven. Raadpleeg bij twijfel de bovenstaande officiële bronnen.
FAQ — Straight-Line Depreciation
What happens once the asset reaches its residual value?+
Depreciation stops — the net book value should not fall below the estimated residual value under the straight-line method once the useful life has elapsed.
Is straight-line depreciation the same as the tax capital allowance?+
No — depreciation is an accounting concept added back for tax, and HMRC instead gives capital allowances (such as the Annual Investment Allowance or writing-down allowances) which follow their own rates and rules.