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Depreciation Schedule Generator

Depreciation spreads what an asset cost, less what it will be worth at the end, across the years it is used. Which method you choose changes the shape of that spread but never the total — and getting the total exactly right is where hand-built schedules usually go wrong, leaving a stray penny after rounding. This works in whole pence and lets the final year absorb the remainder, so the schedule always closes exactly.

What this generator does

Produces a full schedule — annual charge, accumulated depreciation and closing book value — under straight line, declining balance at twice the straight-line rate, or sum of years' digits. The whole calculation runs in integer pence and the last year takes up any remainder, so the charges add to cost minus salvage exactly.

How to use this tool

  1. Enter the cost, the expected salvage value and the useful life.
  2. Pick a method and read the year-by-year charge and book value.
  3. Check the accumulated column ends at exactly cost minus salvage.
  4. Switch methods and compare how differently the same total is distributed.

Understanding the controls

Cost
What the asset cost when new. The schedule depreciates the difference between this and the salvage value.
Salvage value
What the asset is expected to be worth at the end of its life. Must be below the cost, and the book value never falls beneath it.
Useful life
Between 2 and 25 years. The charge is spread across exactly this many years whichever method you choose.
Method
Straight line charges equally; declining balance front-loads at twice the straight-line rate; sum of years' digits falls steadily by weighting each year by the life remaining.

Common use cases

  • Building a depreciation schedule for a fixed asset register
  • Teaching the three classical methods side by side
  • Showing why the method changes the timing but never the total
  • Worked examples for an accounting course
  • Checking a spreadsheet schedule that will not balance

How this generator works

Rounding is the whole difficulty. Computing each year in pounds and rounding independently leaves the schedule a penny or two short or over, so this floors each charge in integer pence and gives the shortfall to the final year. Declining balance additionally stops at the salvage value rather than running below it, which the checker enforces year by year rather than only at the end.

Randomness and fairness

No randomness at all. The schedule is fully determined by the cost, salvage value, life and method you choose.

For how randomness is produced across the whole site, see how Generate Random works.

Limitations and good to know

  • Three textbook methods only. Units-of-production and reducing balance at a custom rate are not offered.
  • Whole years, with no part-year or mid-month convention.
  • Declining balance uses double the straight-line rate, which is the common convention but not the only one.
  • This is a schedule, not tax advice — capital allowances follow the rules of your jurisdiction, not these methods.
  • Schedules are not stored between visits.

Privacy and your data

The schedule is built in your browser. The figures you enter never leave the device and are not logged.