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SBI SecuritiesAn SBI Group Company

Depreciation Calculator

Calculate asset depreciation using SLM, WDV, SYD, or Units of Production methods for tax and accounting purposes.

Asset Details

₹10.00 L
₹10.00 K₹5.00 Cr
₹1.00 L
₹0₹10.00 L
10 Years
1 Year30 Years

Equal depreciation each year. Best for assets with consistent utility.

Depreciation Schedule

YearDepreciationAccumulatedBook Value
0--10.00L
190.0K0.90L9.10L
290.0K1.80L8.20L
390.0K2.70L7.30L
490.0K3.60L6.40L
590.0K4.50L5.50L
690.0K5.40L4.60L
790.0K6.30L3.70L
890.0K7.20L2.80L
990.0K8.10L1.90L
1090.0K9.00L1.00L

Straight Line

First Year Depreciation

90 K

Depreciation Rate

9.00% p.a.

Asset Cost

10.00L

Salvage Value

1.00L

Depreciable Amount9.00L
Useful Life10 years

Tax Benefit (30% bracket)

Year 1 Tax Shield27K
Total Tax Shield2.70L

IT Act WDV Rates

Buildings10%
Furniture10%
Plant & Machinery15%
Motor Vehicles15%
Computers40%
Intangible Assets25%

Choosing the Right Method

Straight Line

Buildings, furniture, steady-use assets

Written Down Value

Tax purposes in India, vehicles, electronics

Sum of Years Digits

Assets losing value faster initially

Units of Production

Manufacturing machinery, vehicles by mileage