DEPRECIATION METHODS

Initial Value: 100,000

Estimated Salvage Value: 10,000
Useful Life: 5
Estimated productive capacity (time units):
40,000

Straight-Line Method
Year Depreciable Amount Depreciation Rate
Depreciation Expense
1 90,000.00 20.00% 18,000
2 90,000.00 20.00% 18,000
3 90,000.00 20.00% 18,000
4 90,000.00 20.00% 18,000
5 90,000.00 20.00% 18,000

Double -Declining Balance Method

Year Depreciable Amount Depreciation Rate
Depreciation Expense
1 100,000.00 40.00% 40,000
2 60,000.00 40.00% 24,000
3 36,000.00 40.00% 14,400
4 21,600.00 40.00% 8,640
5 12,960.00 22.84% 2,960

Units of Production Method

Year Depreciable Amount Depreciation Per Unit Hours Used
1 90,000 2.25 10,000
2 90000 2.25 10,000
3 90000 2.25 5,000
4 90000 2.25 15,000
Accumulated DepreciationYear-End Book Value
18,000 82,000
36,000 64,000
54,000 46,000
72,000 28,000
90,000 10,000

Accumulated DepreciationYear-End Book Value

40,000 60,000
64,000 36,000
78,400 21,600
87,040 12,960
90,000 10,000

Depreciation Expense
Accumulated Depreciation
Year-End Book Value
22,500 22,500 77,500
22,500 45,000 55,000
11,250 56,250 43,750
33,750 90,000 10,000
 Double Rate 0.4
1 minus 0.6
1 0 1 60000 10,000
2 0 36000 10,000
3 0 21600 10,000
4 0 12960 10,000
5 1 7776 10,000
6 0 200000 10,000
7 0 200000 10,000
8 0 200000 10,000
9 0 200000 10,000
10 0 200000 10,000
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 Follow the steps to enable your Depreciation Calculator.
>> This template is prepared for calculating and simulating depreciation using 3 different methods:
1. Single Line Method
2. Double -Declining Balance Method
3. Units of Production Method
>> Your Depreciation Calculator is ready to use. Following steps are for online use.
1) Visit the site below:
http://www.spreadsheetweb.com/getting_started.htm
You will only need the username and password to create your Depreciation Calculator.
2) Visit the site below:
http://trial.spreadsheetweb.com/spreadsheetweb/
Login to page with your new account information.
3) Click "Add Web Application" to upload this file. Your Depreciation Calculator will be created automatically.
You can simply use the Depreciation Calculator from that link or place it on your website.
>> Your Depreciation Calculator will look like:
http://www1.spreadsheetweb.com/SpreadSheetWeb/Output.aspx?ApplicationId=cbf74d5c-d602-4937-a2a1
>> In order to see more online applications created with PSW you can check the link below:
http://www.spreadsheetweb.com/demos.htm

Copyright (c) 2009 Pagos, Inc. http://www.pagos.com/

Calculator.
erent methods:

e created automatically.

bf74d5c-d602-4937-a2a1-a0cc71de0a76