Depreciation Calculator - Бесплатный онлайн-калькулятор

Depreciation is the systematic allocation of an asset's cost over its useful life - recognising that machinery, vehicles, computers, buildings and other physical assets lose value as they're used. Every business, from a small kirana store with a refrigerator to a manufacturing unit with crores of machinery, must account for depreciation in financial statements and tax returns. This calculator handles the three methods recognised in Indian accounting: Straight Line Method (SLM), Written Down Value (WDV), and Units of Production - each with its own use cases and tax implications.

Why depreciation matters: it affects profit (depreciation reduces taxable income), cash flow (it's a non-cash expense), valuation (assets carry their depreciated book value on the balance sheet), and tax (Income Tax Act has its own depreciation rates that differ from Companies Act). For Indian businesses, the Companies Act 2013 mandates depreciation on useful life basis (typically 5-60 years for various asset classes) using SLM or WDV. The Income Tax Act prescribes WDV at fixed rates (15% for machinery, 40% for computers, 10% for buildings, etc.). Most companies compute both - book depreciation as per Companies Act for financial statements, and tax depreciation as per Income Tax Act for ITR. Differences create deferred tax assets/liabilities.

Straight Line Method (SLM): annual depreciation = (Cost − Salvage Value) / Useful Life. Same amount each year. Use SLM for assets that depreciate evenly over time - buildings, furniture, leasehold improvements. Most companies use SLM for book purposes because it's simple and predictable. Companies Act Schedule II prescribes useful lives - building 30-60 years, plant and machinery 8-25 years, computers 3-6 years, vehicles 8-10 years.

Written Down Value (WDV / Diminishing Balance): annual depreciation = Opening Book Value × Rate. Same percentage rate each year, but applied to declining book value. Depreciation is highest in year 1 and falls each year. Use WDV for assets that lose value faster early in their life - cars, computers, machinery with rapid technology obsolescence. Income Tax Act mandates WDV for tax purposes for almost all assets. Standard IT rates: buildings 10%, plant/machinery 15%, computers/software 40%, motor vehicles 15% (40% for commercial), books 100%.

Units of Production: annual depreciation = (Cost − Salvage) × (Units Produced This Year / Total Lifetime Units). Allocates depreciation based on actual usage rather than passage of time. Use for production machinery where wear is proportional to output - drilling rigs, pressing machines, vehicle taxis with kilometre meters. Less common in Indian practice but theoretically more accurate for some industries.