Depreciation Calculator
From asset cost, salvage value and useful life, compute the straight-line annual depreciation and yearly schedule.
輸入資料
計算結果
重點速覽：Straight-line depreciation = (asset cost - salvage value) / useful life, spread evenly each year. Each year book value falls by the same amount. Example: cost 120k, salvage 20k, life 10y → 10k/year; after 5y book value 70k. Depreciation is non-cash — it cuts taxable profit (tax shield) without cash outflow. WARNING: Straight-line assumes even usage; uneven-use assets may suit declining-balance or units-of-production. HK tax depreciation (capital allowances) follows the Inland Revenue Ordinance, not accounting straight-line — consult IRD. Education, not advice.
計算公式
每期折舊 = (資產成本 − 殘值) ÷ 使用年限。
$$\text{每年折舊} = \dfrac{\text{資產成本} - \text{殘值}}{\text{使用年限}}$$使用說明
- Enter the asset cost and salvage value.
- Enter the useful life in years.
- View annual depreciation and book value after a chosen period.
不同資產成本、殘值與使用年限下，以直線法計算的每年折舊費用。
| 資產成本 | 殘值 | 使用年限 | 每年折舊 | 折舊率 (對成本) |
|---|---|---|---|---|
| 500,000 | 50,000 | 10 年 | 45,000 | 9.00% |
| 500,000 | 50,000 | 5 年 | 90,000 | 18.00% |
| 300,000 | 0 | 10 年 | 30,000 | 10.00% |
| 1,000,000 | 100,000 | 20 年 | 45,000 | 4.50% |
理財情境案例
案例一：小店咖啡機的每年折舊
一家香港小型咖啡店購入一部商用咖啡機，成本 HK$120,000，預計用 5 年後可以 HK$20,000 二手賣出 (殘值)。
每年折舊 = (120,000 − 20,000) ÷ 5 = HK$20,000。5 年累計折舊共 HK$100,000，到第 3 年末，帳面淨值 = 120,000 − 20,000 × 3 = HK$60,000。店主可據此在損益表中每年計提 2 萬折舊費用，反映設備損耗。
案例二：物流公司貨車的折舊與帳面淨值
某物流公司買入一輛貨車，成本 HK$600,000，預計使用 8 年、殘值 HK$100,000。
每年折舊 = (600,000 − 100,000) ÷ 8 = HK$62,500。第 1 年末帳面淨值 = 600,000 − 62,500 = HK$537,500，之後每年再減 62,500。要注意車輛早期貶值通常較快，若想更貼近實際市值，可改用加速折舊法 (如遞減餘額法) 作管理參考。
常見問題
What is depreciation, in plain terms?
Depreciation is the accounting way to recognise that a long-lived asset (machine, vehicle, equipment, leasehold improvement) gradually wears out or becomes obsolete, so its cost is spread over the years it helps generate revenue — matching cost with the revenue it creates (accrual concept). It is a non-cash expense: it reduces reported profit and taxable income but involves no actual cash leaving, so it is a 'paper' cost that preserves cash while cutting tax.
Why subtract the salvage value?
Because you only consume the part of the asset that you use up; the salvage value is what you expect to recover at the end (trade-in, scrap, resale). So the depreciable base is cost minus salvage — the true amount to spread over the life. If salvage is zero, you depreciate the full cost.
How does depreciation save tax?
Depreciation is deductible (as an expense) when computing taxable profit, lowering the profit and thus the tax — a 'tax shield'. Since it is non-cash, the cash saved can be reinvested or kept as liquidity. Note: for tax purposes the deduction follows tax rules (capital allowances / depreciation pools), which may differ from accounting straight-line; check with the IRD.
What is the difference between accounting and tax depreciation?
Accounting depreciation follows accounting standards (e.g. HKFRS) to fairly show asset wear and profit — often straight-line, chosen by the company. Tax depreciation (capital allowances) follows the Inland Revenue Ordinance to determine deductible amounts — typically a prescribed declining-balance rate per asset class (or pooling), not straight-line. They often diverge, creating temporary 'timing differences' (deferred tax). This calculator shows the accounting straight-line base; for tax filing use the IRD's capital-allowance rules.
Which depreciation method should I choose?
It depends on the usage pattern. Straight-line: even usage, steady benefit (buildings, furniture, office equipment) — simplest, most common. Declining-balance: more expense early, less later — fits fast-tech-obsolescence assets (computers, vehicles) where benefit drops quickly. Units-of-production: by actual output/hours — fits machines whose wear depends on use. Choose to match the asset's economic benefit pattern; for tax, the IRD method applies. This tool demonstrates straight-line; for other methods see the relevant calculators or a tax advisor.
相關工具
參考資料
內容審核：香港計算器財經團隊。計算邏輯與公式參考香港金融管理局（HKMA）及投資者及理財教育委員會（IFEC）之個人理財計算指引，結果僅供參考，實際以相關機構公佈為準。