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Asset Depreciation Calculator
Calculate fiscal asset depreciation via straight-line or declining balance per asset group, with a yearly table and book value. Free.
Note
Fiscal rules may differ from commercial accounting.
An estimate, not official tax advice. Rules & rates can change — verify with the tax authority (DJP/Coretax) or consult your tax advisor/accountant.
Asset depreciation
| Year | Depreciation | Book value |
|---|---|---|
| 1 | Rp25.000.000 | Rp75.000.000 |
| 2 | Rp25.000.000 | Rp50.000.000 |
| 3 | Rp25.000.000 | Rp25.000.000 |
| 4 | Rp25.000.000 | Rp0 |
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Understanding depreciation
Asset groups
Tangible assets are grouped by useful life: Group 1 (4y), 2 (8y), 3 (16y), 4 (20y), plus permanent buildings (20y) and non-permanent (10y). The group sets the depreciation rate.
Straight-line vs declining balance
Straight-line: equal expense each year = cost ÷ useful life. Declining balance: rate (2× straight-line) times book value each year, so larger early then smaller. Buildings must use straight-line only.
Book value
Book value = acquisition cost − accumulated depreciation. It shows the asset's remaining recorded value. Under straight-line, book value declines evenly to zero at the end of useful life.
FAQ
Frequently asked questions
How do I calculate straight-line depreciation?
Divide the acquisition cost by the useful life. E.g. an asset of Rp100,000,000 in group 1 (4 years) → Rp25,000,000 depreciation per year for 4 years, with book value declining evenly to zero.
How does declining balance work?
The declining-balance rate (twice the straight-line rate) times book value each year. Expense is large in early years then falls. At the end of useful life, remaining book value is depreciated in full.
Which assets belong to each group?
Broadly: Group 1 (e.g. light equipment, computers), Group 2 (e.g. furniture, vehicles, certain machinery), Groups 3 & 4 (heavy machinery/long-lived assets). Buildings have their own group. Official detail is in the tax rule appendix.
Can buildings use declining balance?
No. Buildings may only be depreciated straight-line. The calculator will notify you if you choose declining balance for a building.
Is fiscal depreciation the same as accounting?
Not necessarily. Fiscal depreciation follows tax rules (specific groups & methods), while commercial accounting may use different useful-life and residual-value estimates. The difference creates a fiscal correction.
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