Calculate Straight-Line Depreciation
Straight-line depreciation spreads the depreciable amount evenly over the asset''s useful life.
Formula: Annual Depreciation = (Cost β Salvage Value) Γ· Useful Life
Use figures from the same reporting period and apply the definition used by the calculator. Ratios and percentages are most useful when the underlying accounting or advertising figures are comparable.
Recalculate the ratio or percentage from the displayed figures and confirm that the same reporting period and definitions were used.