Depreciation Calculator (SLM & WDV)
Calculate asset depreciation and remaining book value using Straight Line Method (SLM) and Written Down Value (WDV) as per Companies Act 2013.
Formula v1.0.0
Adjust Inputs
Real-Time Update₹5,00,000
₹
₹25,000
₹
5 Yrs
SLM Annual Depreciation19% p.a.
₹95,000
Equal depreciation every year
WDV Effective RateAccelerated
45.07%
Depreciation decreases year over year
Final Residual Scrap Value
₹25,000
At the end of year 5
Visual Breakdown
Interactive GraphicLoading chart visualization...
Detailed Breakdown & Amortization Schedule
Showing 5 of 5 periods
| Year | SLM Depreciation | SLM Book Value | WDV Depreciation | WDV Book Value |
|---|---|---|---|---|
| Year 1 | ₹95,000 | ₹4,05,000 | ₹2,25,350 | ₹2,74,650 |
| Year 2 | ₹95,000 | ₹3,10,000 | ₹1,23,785 | ₹1,50,865 |
| Year 3 | ₹95,000 | ₹2,15,000 | ₹67,995 | ₹82,870 |
| Year 4 | ₹95,000 | ₹1,20,000 | ₹37,350 | ₹45,521 |
| Year 5 | ₹95,000 | ₹25,000 | ₹20,521 | ₹25,000 |
Formula, Assumptions & Regulatory Sources
Statutory Notes
- Straight Line Method (SLM) provides an equal charge over the useful life of the asset.
- Written Down Value (WDV) is mandated by Section 32 of the Income Tax Act for tax depreciation blocks.
Verified Rule Source: Schedule II of the Companies Act, 2013 & Section 32 of Income Tax Act, 1961
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Understanding the Depreciation Calculator (SLM & WDV)
This calculator provides real-time, mathematically verified computations for Indian tax payers, investors, and businesses. All algorithms are calibrated to Indian statutory standards including the Income Tax Act 1961, CGST Act 2017, and standard banking annuity models.
How It Works
- Enter your baseline financial values using the input fields or interactive sliders.
- Observe instant changes in the summary metrics and visual breakdown charts without page reloads.
- Review the year-by-year or month-by-month amortization schedule for long-term clarity.
- Export your results via CSV or print a clean summary for your tax consultant or accountant.
Last updated and verified: October 2024 (Budget 2024 Amendment)
Verified Rule Reference
Schedule II of Companies Act 2013 and Section 32 of Income Tax Act
Reviewed by: Master Administrator