Depreciation Calculator
Straight-line and declining-balance depreciation of an asset.
- Declining-balance, year 1
- CHF 15'000
| Year | Depreciation | Book value |
|---|---|---|
| 1.00 | CHF 15'000 | CHF 35'000 |
| 2.00 | CHF 10'500 | CHF 24'500 |
| 3.00 | CHF 7'350 | CHF 17'150 |
| 4.00 | CHF 5'145 | CHF 12'005 |
| 5.00 | CHF 3'602 | CHF 8'404 |
- Book value
- Depreciation
How it works
Depreciation spreads the cost of an asset over its useful life. The straight-line method deducts the same amount each year: cost minus residual value, divided by years. The declining-balance method deducts a fixed percentage of the remaining value each year.
Learn more
Bookkeeping Basics for Small Businesses
What records to keep, how long and how to track profit and margin.
🧰 Business & FreelanceSelf-Employment in Switzerland: Social Insurance, Taxes and VAT
What freelancers and sole traders must register, insure and set aside.
🧰 Business & FreelanceGmbH or Sole Proprietorship? Choosing a Legal Form in Switzerland
Liability, capital, taxes and administration compared.
More calculators: Business & Freelance
Freelance Hourly Rate Calculator
Set a rate that covers your target net income, costs, social security and taxes.
🧰 Business & FreelanceProfit Margin & Markup
Margin and markup from revenue and costs.
🧰 Business & FreelanceBreak-Even Analysis
How many units must you sell to cover fixed costs?
🧰 Business & FreelanceSole Proprietor vs. GmbH Tax
Rough tax comparison between a sole proprietorship and a limited company.
🧰 Business & FreelanceVAT Return: Effective vs. Flat-Rate
Compare the effective method with the flat-rate (Saldosteuersatz) method.
🧰 Business & FreelanceInvoice With VAT & Cash Discount
Calculate an invoice total including VAT and early-payment discount.