Financie

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Straight-Line Depreciation

Asset Cost

Salvage Value

Životnosť

What is Straight Line Depreciation?

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Straight-line depreciation spreads an asset's cost evenly over its useful life. It is the simplest and most common depreciation method: equal deductions each year until the asset reaches its salvage value.

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How to Straight Line Depreciation

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1Annual depreciation = (Cost − Salvage value) / Useful life (years)
2Book value at year n = Cost − (Annual depreciation × n)
3Depreciation stops when book value reaches salvage value
4Used for accounting (GAAP) and taxes (depending on jurisdiction)

Worked Examples

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Example 1

Given:$50,000 machine, $5,000 salvage value, 10-year life

Výsledok:$4,500/year depreciation

($50k−$5k)/10 = $4,500

Example 2

Given:$30,000 vehicle, $0 salvage, 5 years

Výsledok:$6,000/year

Book value halves in 2.5 years

Depreciation Methods Compared

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Method	Year 1 (on $100k asset)	Best for
Straight-line	$20,000	Assets with steady use
Double declining balance	$40,000	Fast early deductions
Sum-of-years digits	$33,333	Moderate acceleration
Units of production	Varies by use	Production equipment
MACRS (US tax)	Varies by class	Tax optimization

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Pro Tip

For tax purposes, US businesses can use MACRS (Modified Accelerated Cost Recovery System) which front-loads depreciation, giving bigger tax deductions in early years. This is usually more advantageous than straight-line.

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Did you know?

Under US GAAP, goodwill from acquisitions is no longer amortized (depreciated) on the income statement — it's tested annually for impairment instead. This change in 2001 significantly boosted reported earnings for acquisition-heavy companies.

References

›Depreciation — Wikipedia

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Reviewed October 2026

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