Asset Information
Straight-Line
Double-Declining
Sum-of-Years
Units of Production
📖 How It Works / 계산 방법 보기
Straight-Line (정액법)
Annual Depreciation = (Cost − Salvage) / Useful Life
Equal amount each year. Simplest and most common method.
Double-Declining Balance (이중체감법)
Rate = 2 / Useful Life
Annual Dep = Book Value × Rate
Accelerated method — higher depreciation in early years. Switches to straight-line when advantageous. Cannot depreciate below salvage value.
Sum-of-Years-Digits (연수합계법)
SYD = n(n+1)/2
Year k Dep = (Cost − Salvage) × (n−k+1) / SYD
Accelerated method with steadily decreasing depreciation each year.
Units of Production (생산량비례법)
Rate per Unit = (Cost − Salvage) / Total Lifetime Units
Annual Dep = Units Produced × Rate per Unit
Depreciation tied to actual usage. Ideal for machinery, vehicles, or equipment.