Back to Accounting
Depreciation Calculator (WDV)
Written Down Value method — depreciation applied on reducing book value each year. Supports custom rates and Income Tax Act Sec 32 block rates.
Inputs
Results
WDV Rate15%
Year 1 Depreciation₹ 75,000
Total Dep over 10 yrs₹ 4,01,562
Closing BV after 10 yrs₹ 98,438
| Year | Opening BV | Depreciation | Closing BV |
|---|---|---|---|
| 1 | ₹ 5,00,000 | ₹ 75,000 | ₹ 4,25,000 |
| 2 | ₹ 4,25,000 | ₹ 63,750 | ₹ 3,61,250 |
| 3 | ₹ 3,61,250 | ₹ 54,188 | ₹ 3,07,062 |
| 4 | ₹ 3,07,062 | ₹ 46,059 | ₹ 2,61,003 |
| 5 | ₹ 2,61,003 | ₹ 39,150 | ₹ 2,21,853 |
| 6 | ₹ 2,21,853 | ₹ 33,278 | ₹ 1,88,575 |
| 7 | ₹ 1,88,575 | ₹ 28,286 | ₹ 1,60,289 |
| 8 | ₹ 1,60,289 | ₹ 24,043 | ₹ 1,36,246 |
| 9 | ₹ 1,36,246 | ₹ 20,437 | ₹ 1,15,809 |
| 10 | ₹ 1,15,809 | ₹ 17,371 | ₹ 98,438 |