Calculadora de Depreciação Acumulada
- Created by
- Renato Passos, Eng. de Software
- Reviewed by
- Renato Passos, Eng. de Software
Last updated: Apr 18, 2026
Formula
dep_acum = (custo − residual) × anos_uso / vida_útil
About this calculator
The Accumulated Depreciation Calculator determines the total depreciation of an asset over a period of use using the straight-line method. The calculation considers the initial cost, estimated residual value, total useful life, and years of use already elapsed. The formula is: accumulated depreciation = (cost - residual value) × (years used / useful life). The result shows how much of the asset's value has been consumed so far.
This tool is useful for businesses and accounting professionals who need to update the book value of assets such as machinery, vehicles, or equipment. For example, when calculating depreciation for a vehicle purchased for $50,000, with a residual value of $10,000 and a useful life of 5 years, after 3 years the accumulated depreciation will be $24,000. The current book value is obtained by subtracting that amount from the initial cost.
Important considerations: the straight-line method assumes constant value loss over time, which may not reflect assets that depreciate faster in early years. Also, the residual value should be a realistic estimate of the resale value at the end of useful life. For tax purposes, check specific rules in your country, as there may be limits or alternative mandatory methods.
Frequently asked questions
What is accumulated depreciation?
It is the total depreciation an asset has suffered since its acquisition up to a specific date, considering its cost, residual value, and useful life.
How do I calculate the current book value?
Subtract the accumulated depreciation from the initial cost. For example, if cost is $100,000 and accumulated depreciation is $40,000, book value is $60,000.
What is the difference between accumulated depreciation and depreciation expense?
Depreciation expense is the amount recognized each period (e.g., annually), while accumulated depreciation is the sum of all expenses to date.
Can I use this calculator for assets with accelerated depreciation?
No, it uses the straight-line method. For accelerated depreciation (e.g., declining balance), you need a different specific tool.
Can the residual value be zero?
Yes, if the asset has no resale value at the end of its useful life, residual value can be zero. In that case, depreciation is based on the full cost.