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Business Depreciation Schedule Calculator

Estimate business-use basis, straight-line annual depreciation, first-year depreciation, remaining basis, and illustrative tax savings from an editable recovery-period assumption.

Inputs

Depreciation schedule inputs

Range: 0–100,000,000 $

Enter the depreciable cost or adjusted basis from the business records. Exclude land and other amounts that are not depreciable. Professional example: 100000. Edit this value for your own facts.

Range: 1–100 years

Enter the recovery period used for this preliminary straight-line estimate. Verify the applicable property class and method before using the result in a return. Professional example: 7. Edit this value for your own facts.

Range: 0–100 %

Enter the portion used for business as a whole percentage, such as 80 for 80%. Personal use and listed-property rules may require separate treatment. Professional example: 100. Edit this value for your own facts.

Range: 0–1

Enter the first-year fraction as a decimal between 0 and 1, such as 0.5 for one-half of the annual amount. This is an assumption, not an automatic MACRS convention lookup. Professional example: 0.5. Edit this value for your own facts.

Range: 0–100 %

Enter the marginal rate used only to illustrate tax savings from the first-year depreciation amount. It is not a complete federal, state, or entity tax calculation. Professional example: 22. Edit this value for your own facts.

Result

Annual straight-line depreciation
14,285.71
Business-use depreciable basis
100,000.00
Estimated first-year tax savings
1,571.43
First-year depreciation
7,142.86
Estimate
Remaining basis after first year
92,857.14
How to interpret this result
The estimate applies business use to the asset basis, divides that basis by the entered recovery period, and applies the entered first-year convention fraction. Estimated tax savings multiply first-year depreciation by the entered marginal rate assumption.
Applicability and limits
This is a preliminary straight-line planning estimate. It does not determine MACRS class life, depreciation method, convention, bonus depreciation, Section 179, listed-property limits, recapture, state conformity, or the correct basis.
Calculation basis
Depreciable basis = asset basis × business-use percentage. Annual depreciation = depreciable basis ÷ recovery period. First-year depreciation = annual depreciation × first-year convention fraction. Remaining basis = depreciable basis − first-year depreciation. Estimated tax savings = first-year depreciation × marginal tax rate.

Formula

Calculation logic

Formula definitions and substituted values.

What to check

  • A business owner or payroll team enters wages, profit, asset, entity, and rate assumptions to estimate an employer or business tax result.
  • Use it when hiring, choosing an entity structure, buying equipment, or planning business tax payments.
  • This is a preliminary straight-line planning estimate. It does not determine MACRS class life, depreciation method, convention, bonus depreciation, Section 179, listed-property limits, recapture, state conformity, or the correct basis.

Related calculators

This is a preliminary straight-line planning estimate. It does not determine MACRS class life, depreciation method, convention, bonus depreciation, Section 179, listed-property limits, recapture, state conformity, or the correct basis.