Straight-Line Depreciation Calculator
Spread the cost of a business asset evenly across its useful life.
Straight-line vs. immediate expensing
Straight-line spreads (cost − salvage) evenly over the asset's useful life — the simplest method. For US self-employed taxpayers, Section 179 and bonus depreciation often let you deduct the full cost in year one instead; which wins depends on your situation. This tool covers straight-line only — confirm the method and useful life with IRS Pub 946 or a CPA.
Frequently asked questions
What is salvage value?
The estimated resale/scrap value at the end of the asset's useful life. Depreciation applies only to cost minus salvage.