Depreciation
Produces a year-by-year depreciation schedule for an asset from its cost, salvage value, and useful life. The output is a table with Year, Depreciation, and BookValue columns, one row per year of life. Four methods are supported, and the accelerated ones (DB, DDB, SYD) front-load the expense while automatically stopping at salvage value.
Inputs
| Input | Accepts | Required |
|---|---|---|
Cost | Value (a single number) | Yes |
Salvage | Value (a single number) | Yes |
Life | Value (a single number) | Yes |
Method | Text | Optional |
Outputs
| Output | Produces |
|---|---|
Result | Table |
Settings
Typed in on the node or set by the assistant, not wired.
| Setting | Default | Notes |
|---|---|---|
Method | SL | One of SL (straight-line, the default), DB (declining balance at 1/life), DDB (double declining balance at 2/life), or SYD (sum-of-years'-digits). The declining-balance methods never depreciate below salvage value. |
Example
A $250,000 machine with a $25,000 salvage value over 5 years. With Method SL, every year shows $45,000 of depreciation and book value steps down evenly to $25,000. Switch Method to DDB and year 1 takes $100,000 (40% of book value), year 2 takes $60,000, and later years shrink until book value hits the $25,000 floor. Chart the two BookValue columns side by side to show the timing difference to a reviewer.
Tips
Life is in years and drives the row count. For tax work that mixes methods mid-life (like MACRS), build the percentages in a table instead; this node applies a single method for the full life.