MYBREAKEVEN • Published November 7, 2026

Straight-Line Depreciation: Formula, Partial Periods and Schedule — working record

Original fictional USD case. This worksheet does not automatically calculate. Edit the blank cells, then print or save your completed copy before closing. Fields are not uploaded or saved by this page.

Completed teaching case

Reconciled case from the guide
Period	Months	Allocation	Closing accumulated	Closing carrying amount
2027 Apr–Dec	9	1,800	1,800	12,200
2028	12	2,400	4,200	9,800
2029	12	2,400	6,600	7,400
2030	12	2,400	9,000	5,000
2031	12	2,400	11,400	2,600
2032 Jan–Mar	3	600	12,000	2,000
Total	60	12,000	12,000 closing	2,000 residual

Your evidence and assumptions

Business / preparerReporting date or horizonCurrency / accounting basisEvidence referencesReviewer / next review date

Your working record — replace each cell
Period / in-use evidence	Months / convention	Cost / residual / life	Allocation / accumulated	Carrying amount / review
Enter record 1	Enter value	Enter value	Enter value	Enter value
Enter record 2	Enter value	Enter value	Enter value	Enter value
Enter record 3	Enter value	Enter value	Enter value	Enter value
Enter record 4	Enter value	Enter value	Enter value	Enter value
Enter record 5	Enter value	Enter value	Enter value	Enter value

Reconciliation / independent calculationUnresolved issue, action owner, deadline and stop / escalation condition

Check amounts, dates, scope and source documents independently. Planning education; not accounting, legal, tax or lending advice.

Read the full method and limitations