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.
Dane zweryfikowane · lipiec 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.
Źródło: FRC — FRS 102 Section 17, Property, Plant and Equipment (depreciation methods); ACCA Financial Reporting (FR), depreciation of non-current assets. · zaktualizowano 2026
🧮
Prosimy wypelnic pola, aby zobaczyc wyniki w czasie rzeczywistym
Podoba Ci się ten kalkulator?
Zaloz darmowe konto, aby zapisywac obliczenia, przegladac historie i eksportowac do PDF. Przejdz na Pro, aby uzyskac wszystkie 319 kalkulatorow.
Masz pytanie dotyczące tego wyniku?
Zadaj je Solvie — doradcy finansowemu AI ActioFin. Odpowiedzi oparte na oficjalnych tekstach.
5 bezpłatnych pytań dziennie z bezpłatnym kontem
Wszystko o Straight-Line Depreciation
📋Prezentacja+
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.
💡 Dobre praktyki
- 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.
🔢 Konkretny przykład
£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.
📖Instrukcja użycia+
Jak korzystać z tego kalkulatora
- 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.
📚Słowniczek+
- 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.
ℹ️Źródła i aktualizacje+
Ostatnia aktualizacja danych
7 lipca 2026
Źródła i odniesienia
FRC — FRS 102 Section 17, Property, Plant and Equipment (depreciation methods); ACCA Financial Reporting (FR), depreciation of non-current assets.
Dane tego kalkulatora są regularnie aktualizowane zgodnie z najnowszymi oficjalnymi stawkami. W razie wątpliwości sprawdź oficjalne źródła wymienione powyżej.
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.