# Depreciation Worksheet - Excel

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```									Depreciation Worksheet

Straight Line Time Method
Original Cost of Equipment                                                   \$1,500
Residual Value of Equipment                                                    \$500
Useful life of Equipment                                                          5

Annual Depreciation Expense                                                    \$200

Units of Production Method
Original Cost of Equipment:                                               \$2,300.00
Estimated Salvage Value:                                                    \$100.00
Useful Life:                                                         4
Total Productive Capacity:                                          800
Year1           Year 2    Year 3    Year 4
Unit production in each of the production years                                                     200        300       200       100
Costs Per Unit                                                                \$2.75

Year     Beginning Value        Depreciation Expense   Accumulated Depreciation   Ending Book Value
1          \$2,300.00                \$550.00                   \$550.00                      \$1,750.00
2          \$1,750.00                \$825.00                  \$1,375.00                       \$925.00
3           \$925.00                 \$550.00                  \$1,925.00                       \$375.00
4           \$375.00                 \$275.00                  \$2,200.00                       \$100.00

Declining Balance
Sum-of-the Years' Digits Method
Asset Costs                                                  \$0.00 For an Asset With a 5-Year Life
Salvage Value                                                \$0.00
Year     Acquisition Cost Less Salvage Value    Remaining Life in Years     Remaining Life/Total Life Depreciation Charge per Year
1                                  \$0.00                           5                      0.33                         \$0.00
2                                  \$0.00                           4                      0.27                         \$0.00
3                                  \$0.00                           3                      0.20                         \$0.00
4                                 \$0.00                            2                     0.13                         \$0.00
5                                 \$0.00                            1                     0.07                         \$0.00
Total Life                                                                                                  Total                         \$0.00
Of Asset            15

Double Declining Method
Asset Cost                   \$5,000.00            Life of Asset                              5
Salvage Value                     \$200.00
Year        Acquisition Cost                     Accumulated Depreciation Book Value of Asset       Double Declining Rate
1                             \$5,000.00                       \$0.00                5,000.00                            0.40
2                             \$5,000.00                   \$2,000.00                3,000.00                            0.40
3                             \$5,000.00                   \$3,200.00                1,800.00                            0.40
4                             \$5,000.00                   \$3,920.00                1,080.00                            0.40
5                             \$5,000.00                   \$4,352.00                  648.00                            0.40
6                             \$5,000.00                   \$4,611.20                  388.80                            0.40
\$5,000.00                   \$4,766.72                  233.28                            0.40
\$5,000.00                   \$4,860.03                  139.97                            0.40
Depreciation Charge
\$2,000.00
\$1,200.00
\$720.00
\$432.00
\$259.20
\$155.52
\$93.31
\$55.99
```
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