Calculadora de Depreciação

This depreciation calculator applies the straight-line method, also known as linear depreciation. It spreads the cost of an asset over its useful life by subtracting the residual value (scrap or resale value) from the initial cost and dividing the result by the number of years of expected use. The result is the annual depreciation quota, representing the asset's value loss each year.

The straight-line method is the simplest and most widely used for accounting and tax purposes in Brazil, especially for assets such as machinery, vehicles, IT equipment, and furniture. Brazil's Federal Revenue establishes useful life periods for different asset categories, but companies may adopt different periods if technically justified. This tool helps plan depreciation expenses and calculate the asset's book value over time.

To use the calculator, enter the acquisition cost (purchase price), the estimated residual value (how much it will be worth at the end of its useful life), and the useful life in years. The calculation is instant and provides the annual depreciation. Remember that the residual value can be zero if the asset has no resale value. The accumulated depreciation at the end of the useful life will equal the cost minus the residual value.

Important considerations: Straight-line depreciation does not reflect the actual market value loss, which may be faster in early years. For assets that quickly become obsolete (like technology), other methods such as sum-of-the-years'-digits or declining balance may be more appropriate. Also, check current tax rules, as depreciation is a deductible expense for income tax purposes, provided the minimum established periods are respected.