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Depreciation (Double Declining) Calculator

Work out depreciation (double declining) instantly with clear inputs, formula shown and shareable results.

About Depreciation (Double Declining) Calculator

Double-declining balance uses twice the straight-line rate applied to the opening carrying amount. It front-loads the charge more aggressively than ordinary reducing balance, and the residual value caps the total so the remaining depreciable amount shows exactly how much is left to write off.

Formulas

DDB rate

Rate = 2 / Useful life

Year charge

Charge = Opening book value x Rate, capped at (Opening NBV - Residual)

Remaining depreciable amount

Remaining = Book value - Residual value

Worked example

With the default values below, Depreciation (Double Declining) Calculator returns Depreciation for the selected year of $14,400.00. Change any input above and every figure here is recalculated in your browser.

Inputs used

Asset cost
60,000
Useful life
5 years
Year to reportmaximum 200
2
Residual value
5,000

Results

Depreciation for the selected year
$14,400.00
Double-declining rate
40.00%
Book value at year end
$21,600.00
Depreciable amount still remaining
$16,600.00

Step by step

  1. 1Values used
  2. 2DDB rate
  3. 3Year charge
  4. 4Remaining depreciable amount
  5. 5Depreciation for the selected year= 14,400.00
  6. 6Double-declining rate= 40.00
  7. 7Book value at year end= 21,600.00
  8. 8Depreciable amount still remaining= 16,600.00

Assumptions and limits

  • The result is derived only from the 4 inputs listed above. Anything not among them is not part of the calculation.
  • In particular, this calculator does not take inflation, tax or compounding frequency into account.
  • Figures are rounded for display to 2 decimal places, so totals built from several rounded parts can differ slightly from the unrounded arithmetic.
  • This is an estimate for general information and not professional financial, tax or legal advice. See the full disclaimer for the limits that apply to this kind of calculator.

How these calculators are built and tested is described on the Methodology page. If a figure looks wrong, please report it.

Frequently Asked Questions

When should I switch to straight-line?

Once the straight-line charge on the remaining life exceeds the declining-balance charge. Many tax regimes mandate that switch.

Does DDB use residual value in the rate?

No — unlike straight-line, residual value only acts as a floor, it does not reduce the depreciable base.

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Depreciation (Double Declining) Calculator | Calcrivo