FreeByte

Declining balance depreciation calculator

Front-loaded write-downs.

Built and reviewed by Dovanic, Founder and editor, FreeByteLast reviewed: 2026-08-18
$

First-year write-down

$8,000

Rate

33.3%

With these inputs, first-year write-down comes to $8,000. Rate works out to 33.3%.

Year 1
$8,000
Year 2
$5,333
Year 3
$3,556
Year 4
$2,370
Year 5
$1,580

What moves the number · First-year write-down

Input−10%Now+10%
Asset cost$7,200$8,000$8,800
Useful life$8,889$8,000$7,273
Factor$7,200$8,000$8,800

Solve for an input

Whatmakesequal

Compare scenarios

Save this set of inputs, change something, then save again to compare the outcomes side by side.

Front-loaded write-downs.

A worked example

Starting figures

Asset cost
$24,000
Useful life
6
Factor
2

What it returns

First-year write-down
$8,000
Rate
33.3%
Year 1
$8,000
Year 2
$5,333
Year 3
$3,556
Year 4
$2,370
Year 5
$1,580

How to read the results

With the defaults above, first-year write-down works out at $8,000.

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