{"id":8474,"date":"2021-02-11T12:26:31","date_gmt":"2021-02-11T12:26:31","guid":{"rendered":"https:\/\/iesdiegotortosa.com\/?p=8474"},"modified":"2021-09-17T14:47:42","modified_gmt":"2021-09-17T14:47:42","slug":"8-ways-to-calculate-depreciation-in-excel","status":"publish","type":"post","link":"https:\/\/iesdiegotortosa.com\/index.php\/2021\/02\/11\/8-ways-to-calculate-depreciation-in-excel\/","title":{"rendered":"8 Ways To Calculate Depreciation In Excel"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;margin-bottom: 1em;padding: 1em;width: 350px\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">What Are The Advantages And Disadvantages Of Using Straight Line Depreciation?<\/a><\/li>\n<li><a href=\"#toc-1\">What Is The Tax Impact Of Calculating Depreciation?<\/a><\/li>\n<li><a href=\"#toc-2\">Straight Line Basis<\/a><\/li>\n<li><a href=\"#toc-3\">The Best Method Of Calculating Depreciation For Tax Reporting Purposes<\/a><\/li>\n<li><a href=\"#toc-4\">Straight Line Method Of Depreciation Formula<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='margin-left:auto;margin-right:auto' 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\" width=\"250px%\" alt=\"how to calculate straight line depreciation\" \/><\/p>\n<p>It\u2019s the amount you could sell it for once you\u2019re finished using it. Your asset will depreciate by about $900 each year until it reaches the end of its lifespan, at which time it will be at its salvage value of $300. Contra AccountContra Account is an opposite entry passed to offset its related original account balances in the ledger. It helps a business retrieve the actual capital amount &amp; amount of decrease in the value, hence representing the account\u2019s net balances. As can be seen from the above table \u2013 At the end of 8 years, i.e., after its useful life is over, the machine has depreciated to its salvage value. Keep in mind that we are assuming that we put this asset into service at the beginning of the year. In the last section of this tutorial we discuss how to handle depreciation when an asset is put into service in the middle of the year.<\/p>\n<p>We\u2019ll do one month of your bookkeeping and prepare a set of financial statements for you to keep. You can\u2019t <a href=\"https:\/\/www.indeed.com\/career-advice\/career-development\/how-is-sales-tax-calculated\">how is sales tax calculated<\/a> get a good grasp of the total value of your assets unless you figure out how much they\u2019ve depreciated.<\/p>\n<p>The straight line depreciation method is the most commonly used method for the calculation of depreciation expenses on income statements because it\u2019s the simplest one. One look at the straight line depreciation formula and you might feel intimidated by it.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' 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\" width=\"251px%\" alt=\"how to calculate straight line depreciation\" \/><\/p>\n<p>Therefore, Company A would depreciate the machine at the amount of $16,000 annually for 5 years.<\/p>\n<p>Take the purchase price or acquisition cost of an asset, then subtract the salvage value at the time it&#8217;s either retired, sold, or otherwise disposed of. Now divide this figure by the total product years the asset can reasonably be expected to benefit your company. Units-of-production depreciation measures a business asset\u2019s value decline over time and in conjunction with how much it\u2019s used. It\u2019s often used to assess depreciation of property such as machinery, which receives more use \u2014 and thus depreciates more quickly \u2014 in the few first years after it\u2019s acquired. This depreciation rate formula also is best for manufacturing businesses because you consider the number of units produced when measuring value.<\/p>\n<p>It\u2019s not advisable to use this method if there\u2019s no significant difference in the usage of assets from one period to another. This might result in you having to spend too much time keeping track of the asset\u2019s usage. However, you\u2019ll only get results which have very slight differences compared to if you used the straight line depreciation method. Not all assets are purchased conveniently at the beginning of the accounting year, which can make the calculation of depreciation more complicated. Depending on different accounting rules, depreciation on assets that begins in the middle of a fiscal year can be treated differently. One method is called partial year depreciation, where depreciation is calculated exactly at when assets start service. Simply select \u00abYes\u00bb as an input in order to use partial year depreciation when using the calculator.<\/p>\n<p>The calculations required to create an amortization schedule for a finance lease can be complex to manage and track within Excel. A <a href=\"https:\/\/www.youtube.com\/results?search_query=What+is+bookkeeping\">What is bookkeeping<\/a> software solution such as LeaseQuery can assist in the calculation and management of depreciation expense on your finance leases.<\/p>\n<p>Straight line depreciation is the simplest and most often-used formula to determine the diminishing value of physical business assets over the course of their useful lives. They have estimated the useful life of the machine to be 8 years with a salvage value of $ 2,000.<\/p>\n<h2 id=\"toc-0\">What Are The Advantages And Disadvantages Of Using Straight Line Depreciation?<\/h2>\n<p>Divide the estimated full useful life into 1 to arrive at the straight-line depreciation rate. Determine the initial cost of the asset that has been recognized as a fixed asset. The straight-line depreciation method is the most convenient and commonly used, and it results in a few calculation errors only. We use this method when we do not know the asset\u2019s consumption pattern over a specific time. Straight Line Depreciation is a depreciation method used to calculate an asset\u2019s value that reduces throughout its useful life. Costs of assets consumed in producing goods are treated as cost of goods sold. Other costs of assets consumed in providing services or conducting business are an expense reducing income in the period of consumption under the matching principle.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' 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Jx7ONPqq6+0\/8Aql+bA+UeYKXhUZKblkjHVSjJx+v4\/f6bGeLj4S7Jbp5YxnFV5NWZS4PG99NO27T6SarVXSz6QxxiopJVFKMdt0l0A8\/E8a4SlHRe2PS9VKUpz0JPbZW+phPmbUIS7P8ApySmtXsxhJRlW27t7dPwPvk4TFOTlKKcmkm9+idr9dzFcDh28CdNNe5UkqX02QHllzl1fZf8Lt\/b\/wCD7+ntfTp9T05eYQhknCaklGqklabcXKvvSZl\/gMPTs41d\/wDj7fTofXJw2OV6oqV9bV3s1\/s2vxA+H7xx73qTjtJOO6dyVf8AKzPhuLjlclFSTiotqS0umrW32\/8Aeo\/wGHb+HHa6\/G7+\/V\/mfWOGEZOSj4mlG\/ovIDKiopGBiwAAFAoEKLFgKKhYsDycTOSzRt5FDTa0R1KU76S2dbfbzPHDjOIdTcJRjum3inSVxak4J3e7XU9nE8fHHkjjcW7jqbXSMff+h5pc41Y5uEfFGMn4nStNpUnTfT8AMcnGZ2\/5c1oc3KoS8VLJS367KD69WYf43it3o2cY0uynSeuacvf0UNv7rPTxPM9GF5NHivLGnJJKUFK7fu8DMVzdO1oe0tFtqEXLxXu+nsv8wLxU+I1QUNlKON7QckpdpHV4ttqb2dF4bis8skYzgox0pt6ZJt1u0+i32pkjzdNwSxz8ben3tLTbry9pdfqYz5vFRU2vDKDmldtq4106PxdKA+EeM4nVej2nFU8c1GD3uP192roZ4eO4ib8ME4299El01+Hd7+zHxdPEZR5tbVw6tqK1LfeCTb\/p9s+3C8wWSUYxg1GWybarVpUqpfR9QPOuM4hwdwqWibjpx5LlJLZf2v73fkTJxfEOckoOMIykv5UrktM6XX3xj4v7j6fvlJOUsclGlJO4tu4yktvtBkfNJuSjHH8vZypu5TT2\/wBN3+gFhxXESbioVvVuEmoeKrbvxWt9unRmeXis67GoJaoKU24ylpe1rbpW7361RjHnUHVQdPTpuSW7cFv7l\/EW\/wB\/oevgeI7XFCbrU1bSd0Br4cx4nUovClk0Rk8emTdtzVaui9lP62fbFxfENRbhGtr8E03cq8+lLfzNlYsDW8Jxuec8cZY0otPU3GUb9reP4pdatO\/ofGHEcTDUnFzd5JK4S3WuaSTuo0ox++o24sDxcTPIuwVy1uS1OEH2dWtSl1r3L735Hlw5s2nG5vL7eLUnjd24\/wAROlsk\/P8AU24sDWcPmzxx5nO5NOCi1Byt9JNRai6+n33ZIcZxOlyeJLZeHRJtPRFuXXdW5KvobSypgat5cvYY23kWSWSS1LHKlHW95RptLT5fY+M8+fTK3lUm4JNY21DJc9XSO8UlH77b7m6sgGsxZsy7d1KTjGTUZRpa1KVKO2606feHxmaTVY5aXLbwTTpZat308O\/\/AGNmANPk5lnh2anGMXNxduEqjGo2mr8r6\/obkjinVpOt1a6FsCFFiwKgSygGcHO8M4OAAAAAADuSZw07mugFsWQiAyBCWBmmDGygEUAC2VECAyIwQC2RixYGITKyAGwTqfPPl7PHOdNqMZSpdXSukB9gaPH+0UVw0OJywShknjhDsZ9t7XxUlTXmj2vnPD6549bc4JOUVjm2k6rour1Lb\/sB7xRrf3zibxOMo9nLttbnqhKHZxt+Fry87o+PE\/tFhjFSxtySzYseTVCcNEZ3vut9lYG3cE2rSbXS10J2UdvDHbpstjWy\/aDh9XDRjqks8pxi1CXhceqkqtb\/AJHq\/wAb\/wDlrhtPXC8uq\/7tNUB6ZQTVNJrrVbWYTwQlWqEXupdPNKt\/f1Zrlz\/BHGpZpxi28tKCnNOMJuLfTyrc9M+a8PGccbyeKWiqTcVr9m5JUr8r6geyUE6tJ72tvP3mDxRqtMa69EZlA+ThHe4rfrstzNRXuQAGOldKX5BY4qqilWypLZFaMkBg8cd\/Ct1T2W69xlGKXRJfZUVolgZEoFAllIEATLRKKkACIwBWRgoEsAWATKYlAFsjFgUAAVs4Qd2OEgAAAAAA7kjhp3CwFlIEBkmDGzIAZIxKgKCNCwKmUxKBSmIsC0CBAUhGACMcsZOMlGWmTTqVXpfk68zIoGjX7PScM7eaKzZcmHLqhi044yxu14L3vzdnoy8om4cUlmcZ8Rkhk1Ri1pcYxTWztp6X5rZm0TDA\/O5f2cnHDPRkUslcVKMVHRFyy41GlbdVXnZOV8pzOOnLHsowz4M0XKK7XI4LdSqctuiTv8D9GUDTw5JKMsc4ZkpQ4nPn3hacct6odfr1\/Q+\/E8vyy4qHE4s0YNY+ylGWPtNUdWrZ6lR7wmBp8XINK\/m3\/C4vF7Ffzp6r6+XT6\/Qwh+zqjlhkU4SSjhU1kxOTbxpJSi9S03S62buy2BWCBoCsxZCgUJkAGQFksChksrAGLDZAM0ERADIIliwKDGygGY0VyJYGVBEQbAoBAKLJYaApwo7m2cMAAAAAAB244idtXQC2WzEAWzLUYFAysqZgZoDKxRiVALLqMQwMrJZCgfHjOI7LHKdamqSjdXJukvzaPjLjXipZktbUpKOLVPwRrVLdLpa\/M9HEYY5IShNXGSp02n+DXQ80uXRlTlkyuSUo69a1OEquPSq8K+uwEz83xqM5QjPJplji9NdZuKXX\/MmejLxmLHSyZIQbVpTnGLr8WefLyzHJtty9lQjTS0JSjJadvfGPW+h7K6Xv9+oHl4rj9E8UVp0ZP+JJtQbtJRTSq3e19THNzJKThFPWp44tSVXGU1G1ufXiOFWWlKUtO1wTqMkne\/8A4o+MOVYoyclqtyUt5dGp6\/d8XvAyXNMbipR1PwRnSjuoyurvo\/C9voYy5zgTjvLTJJ69PhS7N5N\/9KskuU4Xq9pN5XltS6SaadXtVN7fU80OSqORtNdk4qDi7cniWNQ0fpdgbDh+YY8kZyjq8HtLS3JbXsld7PyJk49LBlzRjP8AhxlKpwnibaV\/1JP8TLDw0YxcG3OL2anpe1VWyRXwWLs54lBRhNNSUVpu1T6Aed8y0OUc8VGVQlFwlqU9TaS3qnt9irmuF6a1NNQbkoNxipScVb\/zJr\/wWXLcbTtzlNuL1uSc1pvTW1eb2rzMXytPJqlOThpxLTdanCTl4qXva6V092wCfOcMYuT1pXNbxq1B1Nr3pP8A8WfSfMYeLSm1GUYuWl6Lbiqv\/UiPlsKik5RcXNqSavxy1SW6a6lfL4XLeemUlNw1eHWmnfT+1AfPieaRhrUYy1wliTi47uMpqNqvxH73gpNytY1F3qTU1k7TRpr7v\/1EXKMXi3n4mn7VNVPWqde\/3mT5Xi0tPU293JyuTlr16vvqX28qoDKfMYvCsuJatWRYopuvHr0NN\/R3f22sZOYdkn2yqSi5y7O5RhjT9t2lS\/7GU+EjLGsUnKSTTUrSkpJ2pJpKmmfPLy2E01OeSVxcJtyX8SD\/AKZbdPtXV+8Bl5rFezCc6yrE6S9q2n5\/Q91niny2EpSm5T1ycHqTScdLbVbfV9bPYBbIpGJUBlZlZigwLRCAC6i6jGgBbCZCgZNmOohWAICAZWLIALqJYobAEZWEAI0cNO5nDAAAAAAAdsTOJnbEgLQAAFRLKmBUVNhIIA2LAoCglFAAliwKSyojYEbPJxvHrC8S0uTnkxwpOtKlNR1P8ZI9dnk43l2LM05pqSeN6k2m1CepJ\/j\/ALgOG4\/XkUXDTGayPHLVblokou1W3Xbr+B8Zc2rd43olrWNqSucoyUaarw23t129xkuXuLuGSSa1KCdNY4ykpTrbfptfQS5VB3c5149CtVjcpKTa296VXdAYT5rJa49l\/ExqcskVk8MYxUXcXW9qSpUvPobDtY0m5JWk1bS2PDPlcXcnkya5KaySWlPJGVWmqpeyqrdHslgxyrVCEqVLVFOl7twPnxvFSxKMlBSg5RUnr0yWppLSq8Tt9NjHjuYPC3WPXpxyyz8WnTBe7bd9dtunUy4ngtc8U1klDs7qMVFxv30090un3Plm5e8ifaZJXJThLTSUsUnejp5La+vUD55OcKNy7NvHqnCElLec4umqra3dO\/I9PD8ZqWXtIqEsUtM0pa4p6VJNOle0l5HxlyqD1JynobnKMNkoTk7cltfW+vvPvh4SMYzUm5vI9U5PZydJeVVskgM5cSnjlODUqT9p6I7e9tbfc12TnunHin2afaa0v4m03F1pxuvG31S2s96wKMHCDcL3teJp\/wCqzx5OTY5RcXOfiWRTdQ8Sm05eXh6eVAenjeMeKSjGGuWieRrVpqEavydvdUv1PNLnSS16LxNzhCSl4pzim2tNbey978j7ZuAeRuU8klL+JDwV\/KlXg3X9q369TCfKcbuOqXZ3OUYKkoSkqck6vzf5sD78LxUpvJGUNE8clGSUtS3ipJp0vJ+49KPPw3Ddnrbk5znLVKUqtuklstlskfawMrIyItgEUiZUwLuHIWYtgLMkQgGQMUxYFKmY6ipgZEbJYsAEUxbAysxbILAqCJqCdgZ2w5GJAMtRw87ecQAAAAAAB2tM4odqQGTYslgDIECAyRkYWUBZbJZbArZjYZAKAALZGWyAY2VMrQoCNgtAASw0QDJMMxstgLLZLKBGAwBSFIAsWKLQGKZkKIBWwYtCwM7IyWLAWUiYAFRjRlQEbKjFiwM7IyADKyNgxbAJlMUxYFbCMRYH0slmNjUBk5HEjtl7HEwAAAAAAdpTOLHZwMrLZgUDJMzs+SZlYGYex8c16J110yr8jSYpZIQjLhoSilhxrIpRlFdpqhckmnuo67aT8uoH6CymhnxmdKK1tz0SlFQxuSnLtGoqTcVW1W6XvPpxGfiUrUnUsuSO8aUIR1aekZPfbegNyVmly58zjnUm9agtONYrxzWiLcra+JyVfTofPjeJzSlnxpT7PTNq4W4yjlglVLzTk6t3XkBv0waGefNqeSClNxhnjjnKGluLli3ar\/NW2+nzPTOeafCZN3KWpbw1a3i1LUl4Yu9OrokBtiGmy51CKXDqWPE45HccMneVKOmNNbJ7\/euphxOfPLtIuWSNPFK8cdoJSjqi7jb6ye12l5eYbyxZ5eL16Lx77dd1L8Nj5ccsj4fJaWurqFu0mnt9dgPbZTS8TxE7zZsTkofworwSUpUpOSinF77rqqfTY+PG5uInHiobxXZ5VGKT1NafC14at\/d9egG\/TspqI5545rAlKu0jGNY6XZdlu7SpeIwi3jw8tbU0oadaUZNx\/gTW6W\/WgNy6IaLPHL2jywi7hHiXCOhVeqNPpd1+Lo9\/CZM0sM22pTt6GlvW3W1G318kB7kU1+XJmjgm6bzPwwVJeJ7J7N+bPHw6zwUeHWuCjkn4mlkfZuDlHxPb2tvwA3aMjT4eI4iWibbV9gnDQq8UfE\/fs3+B88fMMzjusirFg1NY3GsrlJT3cXtsrpOgN5YZqeVyySnLJki1OXD4Lbi1clLLa\/VfmeDg+0x4MUsEJqa4eKzJxlFPJcN6a3klreyf4gfprI2aDNxueMYrW9bx55Q0Y3NznFx0RdxXvrovufbiM3ErVJNqLzOFaaUMajd3pk3ctrp\/\/YG5TIaTJxGZ48im259hcYRxN48jeNtvde\/atvtuY8bxOeUs+OHaKPZZaqO6lHTp0+Hzt+bv6Ab4GmfEZFKfinHG8kbyrFc2uxi06rze115UZYc3EtwlO1vgUoaFT1Lxu+u1\/gBtmiGqyJf42cpUlox6W8UpyTqd6ZdF5HwXG59OPtZTxylKSlpxW6UE4tKn16v3N0BvSNmkxcXxbl40oNQTcKbv+Fbrw1ev+7yqi5eI4iEHcpSaWKe0EpSuL1QjUWrtLr9rXUDdpl1Gr4XiM8uIlGdKCc1pad6dtLXhr\/mf6GxbAyISwBdQcjEtAZ6jCTBiwLZLILAzBi2AKWyWGgKzip2hs4uAAAAAADs5xg7IBlYsxAGVlswZUBnY1EKkBaV6qWqqvzr3AhUgCY1EAFsORiwBlqIpGLCA+lmLZLPhl4lQnCLjKpNRUqWnU+i94H3sWeXhOOhlk1HVtFTVpbxbaTX4p9dz5x5njatKe6i4eH+YpOk4\/j76A99jUeD9546up7e34f5ficfF+KfS+l9D2Sko7t0rS\/FukB9NQs+HE51jjqab8UYpKrbbpdfuZxmqjfhcukZVd1dfoB9bMT5Licbaipw1NWlqVte9GK4zDp1drj03pvWq1e77gfcWfOGaEtTjOLUW1JqSaT+o7VU5R8deUWm39APrYs8uLjIyjkm1KCxtqWqtqVvo37zB8ekk3jyXK9MaWpxStyq9v9wPW4q1KlqSavzp+X6L8hZ5IcxxzlFR1NSaip14HJx1JX9vw8up6gLYsgAyUiqRgVAZWSk2nStXTrdX1IUCsiCDAWLIAMiIxstgDJMwLYGZiSyMA2LIALYsiKBTKzBFAM4wdnOMAAAAAAA7Gjjh2NAUpiUCghbAyRkjGJbArZLFgACBgAQlgUAlgLPHxPBvJkxzuMVCUZJqD7XbqlK6p9Ht0s9dgDXcJwGTC24yg3JwU\/C1qVtynLfeTW2wx8rmo412kbxRhHE9D2UXfi33uktqNiGBrlyuXj\/iKst9t4OvjcvDvt7TW9nt4jho5Kb67b2+l20fQWB88mC8eiKhW22SLnHrfSzy5uCmuFWLHL+LFpwklSjLV1SvZJNqvcbAWBr48rUJpwaUFo0p6rg4w0pqpV0rqn5mPD8slGcJzyKcozU34ZbvsnDzk\/ff6GyAHl4bhHCOSEpLTK9MYppQVb1bf5dD64MCxxai27d711\/BI+gA8T4KXYrh7TjKGRZZteKUpLdpfVts+WPlk4vXCeOOTdOsTWPS4pOo6tncU7s2ViwPBw\/LXjcIqd4oSU1HT4tShp9q+nn0PeGQClMUAKUxKgKWyCwFiwQChkACi0SypgGSwyAWykDAEAAoIVAWi2SxYBs4ydmOMgAAAAAA7Ejjp1fjJTUsahr1O3tFuFe6W3mB7Aa3DkyXit5dLyU9UH7PZ76ttlr+35F4fJmjjk5W3qgk3GTdUtUtNJ9b2A2QNTDjM8IeONJLGrlCbbcnFN7fVy267H0nxPEadSgv6V7Er3vxUt\/JbeVgbMWa6XE5d\/C7TlsoSdKnTv8Aq8nsfNcRxGz0Nuk9OhpLwTvf\/Mo7fUDals1+LiMzkritFrfRKLkm2rpvw0knuenFLI5TUopRXstVv+r\/ANkB92wiWAKQpABiWwBAVkABAAUtBAAgQoEKgyAGCsAQFaIAAAAAICgBgA0ABCkKBCkKgIEABSUCgQyCQAxoFIABCgUUQyAjONHZTjQAAAAAAOxHHTsSAFAAFIUBZLAAWUEAIoKgFkLZAABUgIQrRAABQKimKMgBLDCAEZWQAikKAIUgFMSgCFAAyQIigQWGABGABQAACIUALAaAqIwgwIExRAKVEsAUWQtAGcaOyHGwAAAAAAdiRx06Kv2u4H45+mwN8Q0Xe7gfjn6bL3v4H45+mwN5Ys0Xe7gfjn6bHe\/gfjn6bA3pTQ97+B+Ofpsve\/gfjn6bA3wo0Pe\/gfjn6bHe\/gfjn6bA3oNF3v4H45+mx3v4H45+mwN7YNF3v4H45+mx3v4H45+mwN8EzQ97+B+Ofpsd7+B+OfpsDfENF3v4H45\/\/wAMd7+B+OfpsDeizRd7+B+Ofpsd7+B+OfpsDfCzQ97+B+Ofpsd7+B+OfpsDfBGh738D8c\/TZe+HA\/HP02BvrIaJ\/tfwPxz9Nk738D8c\/TYG9KmaHvfwPxz9NjvfwPxz9Ngb6xZoe9\/A\/HP02XvfwPxz9Ngb0Gi74cD8c\/TZO9\/A\/HP02BvgaHvfwPxz9NjvfwPxz9Ngb2y2aHvfwPxz9NjvfwPxz9Ngb4qZoe+HA\/HP02O9\/A\/HP02BviGh738D8c\/TY738D8c\/TYG+Fmh738D8c\/TY738D8c\/TYG+Bou9\/A\/HP02O+HA\/HP02BvS2aDvfwPxz9Nl74cD8c\/TYG+DNCv2v4H45+my98OB+OfpsDeMho++HA\/HP02O9\/A\/HP02BvLBou9\/A\/HP02O9\/A\/HP02Bvi2aFfthwPxz9NjvhwPxz9Ngb5nGjo\/e\/gfjn6bOcAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAB\/\/9k=\" width=\"250px%\" alt=\"how to calculate straight line depreciation\" \/><\/p>\n<p>The default method used to gradually reduce the carrying amount of a fixed asset over its useful life is called Straight Line Depreciation. Each full accounting year will be allocated the same amount of the percentage of asset\u2019s cost when you are using the straight-line method of depreciation. Straight line basis is a method of calculating depreciation and amortization, the process of expensing <a href=\"http:\/\/thetown.com.au\/bookkeeping\/units-of-production-depreciation-method\/\">http:\/\/thetown.com.au\/bookkeeping\/units-of-production-depreciation-method\/<\/a> an asset over a longer period of time than when it was purchased. Accountants use the straight line depreciation method because it is the easiest to compute and can be applied to all long-term assets. However, the straight line method does not accurately reflect the difference in usage of an asset and may not be the most appropriate value calculation method for some depreciable assets.<\/p>\n<h2 id=\"toc-1\">What Is The Tax Impact Of Calculating Depreciation?<\/h2>\n<p>The depreciation rate is the rate that fixed assets should be charged based on the year estimate. For example, if the assets using for four years, then the rate will be 25%, and if the assets use for five years the rate will be 20%.<\/p>\n<p>Under MACRS, you have the option of two different systems of determining the \u201clife\u201d of your asset, the GDS and the ADS . These two systems offer different methods and recovery periods for arriving at depreciation deductions.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' 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\" width=\"255px%\" alt=\"how to calculate straight line depreciation\" \/><\/p>\n<p>Therefore, depreciation would be higher in periods of high usage and lower in periods of low usage. This method can be used to depreciate assets where variation in usage is an <a href=\"https:\/\/5kwadrat.pl\/auditor-s-report\/\">https:\/\/5kwadrat.pl\/auditor-s-report\/<\/a> important factor, such as cars based on miles driven or photocopiers on copies made. Many tax systems prescribe longer depreciable lives for buildings and land improvements.<\/p>\n<p>Calculate depreciation expense for the years ending 30 June 2013 and 30 June 2014. Straight line method is also convenient to use where no reliable estimate can be made regarding the pattern of economic benefits expected to be derived over an asset\u2019s useful life. The depreciable amount of the vehicle is $15,000 ($20,000 cost minus $5,000 residual value) and useful life is 4 years. This entry will be the same for five years, and at the end of the fifth-year asset net book value will remain only USD 5,000. This asset will not be depreciated, but the company still uses it as normal or make the disposal. Second, once the book value or initial capitalization costs of assets are identified, we need to identify the salvages value or the scrap value of assets at the end of the assets\u2019 useful life.<\/p>\n<h2 id=\"toc-2\">Straight Line Basis<\/h2>\n<p>Straight line is one of the methods allowed by the IRS to deduct assets over multiple years. <a href=\"http:\/\/www.glumac.hr\/?p=2012\">how to calculate straight line depreciation<\/a> The vast majority of the time, however, you\u2019ll use a different method known as MACRS.<\/p>\n<p>It&#8217;s the simplest and most commonly used depreciation method when calculating this type of expense on an income statement, and it&#8217;s the easiest to learn. For specific assets, the newer they are, the faster they depreciate in value. In these situations, the declining balance method tends to be more accurate than the straight-line method at reflecting book value each year. For investments, the cost basis of the asset is usually the total amount you originally invested in the asset plus any commissions, <a href=\"https:\/\/drdionnahancockjohnson.com\/2020\/05\/27\/digital-asset-dividend-account\/\">how to calculate straight line depreciation<\/a> fees or other expenditures involved in the purchase. For tax purposes, it\u2019s important to note if you reinvested any dividends and capital gains distributions rather than taking those distributions in cash. Accumulated DepreciationThe accumulated depreciation of an asset is the amount of cumulative depreciation charged on the asset from its purchase date until the reporting date. It is a contra-account, the difference between the asset&#8217;s purchase price and its carrying value on the balance sheet.<\/p>\n<ul>\n<li>To learn how to handle the retiring of assets, please see last section of our tutorial Beginner&#8217;s Guide to Depreciation.<\/li>\n<li>As a business owner, it\u2019s important to know how to accurately report the value of your assets each year, and one of the best methods for doing so is called straight-line depreciation.<\/li>\n<li>Subtract the estimated salvage value of the asset from the cost of the asset to get the total depreciable amount.<\/li>\n<li>Take, for example, any new or existing equipment that you have in your plant.<\/li>\n<li>Office furniture, for example, is an appropriate asset for straight line depreciation.<\/li>\n<li>Be the first to know when the JofA publishes breaking news about tax, financial reporting, auditing, or other topics.<\/li>\n<\/ul>\n<p>Alternatives Looking for a different set of features or lower price point? Be the first to know when the JofA publishes breaking news about tax, financial reporting, auditing, or other topics. Select to receive all alerts or just ones for the topic that interest you most.<\/p>\n<p>If there\u2019s a change in the number of usage hours or production units over time, incorporate the new values into your calculations. However, any estimation changes won\u2019t have any effect on the depreciation which you\u2019ve already recognized. After entering all of the required information, the straight line depreciation calculator will automatically generate a straight line depreciation table for you. Fortunately, they&#8217;ll balance out in time as the so-called tax timing differences resolve themselves over the useful life of the asset. You would move $5,000 from the cash and cash equivalents line of the balance sheet to the property, plant, and equipment line of the balance sheet.<\/p>\n<p>This salvage value is an estimation of an amount that will be earned when the asset is sold at the end of its useful life. If there is a change in the estimation of value, the corresponding effect is reflected in the depreciable amount and so to depreciation too.<\/p>\n<p>But it\u2019s actually quite easy to learn, especially since it has a straightforward calculation. If you want the task to become even easier, <a href=\"https:\/\/www.aloe-vera.world\/2021\/04\/21\/sage-50cloud-review\/\">https:\/\/www.aloe-vera.world\/2021\/04\/21\/sage-50cloud-review\/<\/a> you can use this straight line depreciation calculator. The following calculator is for depreciation calculation in accounting.<\/p>\n<p>The declining balance method calculates more depreciation expense initially, and uses a percentage of the asset&#8217;s current book value, as opposed to its initial cost. So, the amount of depreciation declines over time, and continues until the salvage value is reached.<\/p>\n<h2 id=\"toc-3\">The Best Method Of Calculating Depreciation For Tax Reporting Purposes<\/h2>\n<p>Accumulated depreciation is the associated balance sheet line item for depreciation expense. Depreciation expense is recorded as a debit to expense and a credit to a contra-asset account, accumulated depreciation. The contra-asset account is a representation of the reduction of the fixed asset\u2019s value over time. The accumulated depreciation account has a normal credit balance, as it offsets the fixed asset, and each time depreciation expense is recognized, accumulated depreciation is increased. An asset\u2019s net book value is its cost less its accumulated depreciation. Straight line basis is a method of calculating depreciation and amortization.<\/p>\n<p>Multiple methods of accounting for depreciation expense exist, but the straight-line method is the most commonly used. In this article, we covered the different methods used to calculate depreciation expense, and went through a specific example of a finance lease with straight-line depreciation expense. This method is calculated by adding up the years in the useful life and using that sum to calculate a percentage of the remaining life of the asset. The percentage is then applied to the cost less salvage value, or depreciable base, to calculate depreciation expense for the period. To find Year 2, subtract the total depreciation expense from the purchase price ($50,000 \u2013 $8,000) and follow the same formula.<\/p>\n<h2 id=\"toc-4\">Straight Line Method Of Depreciation Formula<\/h2>\n<p>This method is quite easy and could be applied to most fixed assets and intangible fixed assets. The straight-line depreciation method considers assets used and provides the benefit equally to an entity over its useful life so that the depreciation charge is equally annually. So if depreciation is the loss of value of an <a href=\"https:\/\/www.youtube.com\/results?search_query=Unearned+Revenue\">unearned revenue<\/a> asset, straight-line depreciation is a formula that allows you to calculate both the rate of that loss and the value of your assets at any specific point in time. The method is called \u201cstraight line\u201d because the formula, when laid out on a graph, creates a straight, downward trend, with the same rate of loss per year.<\/p>\n<p>Let&#8217;s say you own a small business and you decide you want to buy a new computer server at a cost of $5,000. You estimate that there will be $200 in salvage value for the parts at the end of its useful life, which you can sell to recoup some of your outlay. The salvage value is the total value of the asset when it reaches the end of its useful life.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content What Are The Advantages And Disadvantages Of Using Straight Line Depreciation? What Is The Tax Impact Of Calculating Depreciation? Straight Line Basis The Best Method Of Calculating Depreciation For &#8230;<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8474","post","type-post","status-publish","format-standard","hentry","category-sin-categoria"],"_links":{"self":[{"href":"https:\/\/iesdiegotortosa.com\/index.php\/wp-json\/wp\/v2\/posts\/8474","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/iesdiegotortosa.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/iesdiegotortosa.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/iesdiegotortosa.com\/index.php\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/iesdiegotortosa.com\/index.php\/wp-json\/wp\/v2\/comments?post=8474"}],"version-history":[{"count":1,"href":"https:\/\/iesdiegotortosa.com\/index.php\/wp-json\/wp\/v2\/posts\/8474\/revisions"}],"predecessor-version":[{"id":8475,"href":"https:\/\/iesdiegotortosa.com\/index.php\/wp-json\/wp\/v2\/posts\/8474\/revisions\/8475"}],"wp:attachment":[{"href":"https:\/\/iesdiegotortosa.com\/index.php\/wp-json\/wp\/v2\/media?parent=8474"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/iesdiegotortosa.com\/index.php\/wp-json\/wp\/v2\/categories?post=8474"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/iesdiegotortosa.com\/index.php\/wp-json\/wp\/v2\/tags?post=8474"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}