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Asset Depreciation Calculator (Straight-Line & MACRS)

Compute asset depreciation schedules comparing Straight-Line and US IRS MACRS tax recovery methods.

Depreciation Schedule Table (5 Years)
YearBeg Book ValueDep ExpenseAccum DepEnd Book Value
Year 1$50000.00$9000.00$9000.00$41000.00
Year 2$41000.00$9000.00$18000.00$32000.00
Year 3$32000.00$9000.00$27000.00$23000.00
Year 4$23000.00$9000.00$36000.00$14000.00
Year 5$14000.00$9000.00$45000.00$5000.00
FAQ

Frequently Asked Questions

Everything you need to know about this tool

Straight-Line spreads asset depreciation evenly across its lifespan. MACRS (Modified Accelerated Cost Recovery System) is the US IRS tax depreciation system that accelerates tax deductions in early years using half-year convention tables.
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