How to Calculate Depreciation Using Excel. Two common ways of calculating depreciation are the straight-line and double declining balance methods. Excel can accomplish both using the SLN function ...

For example, the straight-line method allocates the same amount of depreciation or amortization every year, while the declining-balance method accelerates the expense in the earlier years.

Double-declining balance is one of the most popular and most-used forms of depreciation. It benefits companies by providing upfront financial relief that’s also tax-advantaged. And while it can incur ...

First, if the 150% declining balance method is used, the factor of two is replaced by 1.5. Second, the straight-line depreciation rate can be calculated by dividing the number one by the years in ...

Declining Balance Depreciation With this accelerated form of depreciation, you deduct a greater portion of the asset’s value at the beginning of its life. This typically at a rate of double or 150%.

The straight-line method depreciates an asset by an equal amount each accounting period. The declining balance method allocates a greater amount of depreciation in the earlier years of an asset's ...

Under the double-declining balance method, the book value of the trailer after three years would be $51,200 and the gain on a sale at $80,000 would be $28,800, recorded on the income statement ...

(See Figure 2 below for the difference in depreciation between straight-line and double-declining depreciations on $100,000.) Under the double-declining balance method, the book value of the trailer ...