---
title: "Depreciation Calculator — Straight-Line, Declining Balance (MACRS)"
description: "Calculate asset depreciation using straight-line, 150% or 200% declining balance methods. Covers US MACRS, UK capital allowances, and IFRS differences. Free, no ads."
url: "https://worldcalculators.org/calculators/depreciation/"
canonical: "https://worldcalculators.org/calculators/depreciation/"
---

# Depreciation Calculator

Calculate asset depreciation using straight-line, 150% or 200% declining balance methods. Covers US MACRS, UK capital allowances, and IFRS differences. Free, no ads.

## Quick answer

Straight-line depreciation deducts the same amount each year. Declining balance accelerates deductions — you claim more in early years and less later. The double declining balance (200% DB) method is often used under US MACRS for 5-year and 7-year property classes, maximizing early tax relief.

## Frequently Asked Questions

Straight-line depreciation deducts the same amount each year. Declining balance accelerates deductions — you claim more in early years and less later. The double declining balance (200% DB) method is often used under US MACRS for 5-year and 7-year property classes, maximizing early tax relief.
US MACRS assigns assets to recovery periods (3, 5, 7, 15, 27.5, 39 years) and uses declining balance methods. UK capital allowances use a pooling system with a standard 18% writing-down allowance (WDA) per year on the pool balance, plus an Annual Investment Allowance (AIA) of up to £1 million for 100% first-year relief.

Source: https://worldcalculators.org/calculators/depreciation/
Markdown mirror of the HTML page. Prefer this URL for RAG; the interactive calculator still lives on the HTML page.