Declining-Balance Depreciation (Book)
Per-year GAAP declining-balance depreciation schedule (150% or 200%), the year's depreciation, accumulated depreciation.
Example
You enter
- Cost ($) 50000
- Salvage ($) 5000
- Useful life (yr) 5
- DB factor 2
- Year of interest 1
- Sl switch true
You get
- Year depreciation $20000
- Book value 30000
Checked against published worked examples from: GAAP book depreciation (ASC 360).
Details, formula, and sources
ScopePer-year GAAP declining-balance depreciation schedule (150% or 200%), the year's depreciation, accumulated depreciation, and year-end book value, with an optional straight-line crossover.
Formula or tableDB_rate = factor*(1/life); dep = book_begin*DB_rate, floored so book value never drops below salvage. Optional straight-line crossover when SL >= DDB.
Source and editionGAAP book depreciation - ASC 360 (Property, Plant, and Equipment), by name; distinct from the macrs-depreciation tile (IRS Pub 946 tax method).
Free accessAccounting information, not advice; a CPA and current GAAP govern.
What governsEstimate. AHJ and licensed professional govern.
API field namescost, salvage, life_yr, factor, year, sl_switch, year_depreciation, book_value
- Salvage floor book value is floored at salvage; with the straight-line switch on, the final year reaches salvage; pure DDB (switch off) ends above salvageASC 360