Calculate straight-line, declining balance, or units-of-production depreciation — with a full year-by-year schedule you can export as CSV.
AssetOS tracks every asset from purchase to disposal — so you always know current book value, remaining life, and when to replace.
Straight-line depreciation deducts the same fixed amount each year. Declining balance (reducing balance) applies a fixed percentage to the remaining book value — front-loading depreciation in early years. Declining balance better reflects how most assets actually lose value.
HMRC uses capital allowances rather than accounting depreciation for tax purposes. The main rate is 18% reducing balance for most plant and machinery, or 6% for special rate assets. Your accounts can use any method; the tax calculation is done separately using capital allowance rules.
Units-of-production ties depreciation to actual usage rather than time — useful when wear correlates to output more than years: mining equipment, printing presses, vehicles measured by mileage, or production machinery measured by cycles. It is more accurate but requires tracking actual usage units.
Yes — the calculator exports a full year-by-year depreciation schedule as CSV. Most accountants and finance teams can import this directly into accounting software such as Xero, QuickBooks, or Sage.
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