Finance · Business & Commerce

Double Declining Balance Depreciation Calculator

Project book value under the double-declining-balance method.

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Quick guide

How to use this calculator

  1. Enter only the business amounts, rates, counts, or operating assumptions named by the fields.
  2. Keep currencies, reporting periods, quantities, and accounting classifications consistent.
  3. Review the formula and calculator-specific limitations before using the result in a decision.

Calculation method

Calculation method

DDB rate = 2 ÷ useful life; ending book value after n years = cost × (1 − DDB rate)^n, subject to entered residual value.

Fixed-decimal arithmetic remains exact through display unless a result is explicitly labelled approximate, such as a square-root inventory quantity.

Worked example

Worked example

Cost 100,000 over 5 years produces a 40% DDB rate and 36,000.00 book value after 2 years before the residual floor.

DDB rate = 2 ÷ useful life; ending book value after n years = cost × (1 − DDB rate)^n, subject to entered residual value.

Supported inputs

Precision and limits

Visible input limits

Fixed decimals accept up to 30 digits and 12 decimal places and are capped at an absolute value of 1e12 per input. Rates are capped at 1000%; percentage shares and method-specific domains may be narrower.

International scope

No currency, tax jurisdiction, accounting framework, payroll rule, marketplace fee schedule, financing term, or industry benchmark is selected automatically.

Decision boundary

Results are arithmetic scenarios from visitor-entered assumptions, not accounting records, forecasts, valuations, legal interpretations, professional advice, or recommendations.

Calculator-specific assumptions

This is a scenario from visitor-entered values. Keep currencies, periods, accounting classifications, and operating definitions consistent. It is not accounting, tax, legal, investment, or business advice.