Units of production depreciation calculator
Ties depreciation to what the asset actually produced, suited to machines and vehicles whose use changes from year to year.
Loading the tool…
Processing and privacy: The result is calculated inside your browser and your data is not sent to any server.
How to use it
- Enter asset cost, salvage value, total expected units or hours over life and units or hours this period.
- The result appears straight away and updates as you edit.
- Copy the result, or copy a link that keeps the same values to share it.
How it is calculated
Rate per unit = (cost − salvage) ÷ total expected units. Period depreciation = rate per unit × units in the period.
Example
Inputs: Asset cost = 100,000, Salvage value = 10,000, Total expected units or hours over life = 90,000, Units or hours this period = 15,000. Result: Depreciation this period: 15,000.00; Depreciation per unit: 1; Share of total life used: 16.67%.
Limits and caveats
- Accuracy depends on your estimate of total units over the life.
- Calculates one period; track the running total so it never exceeds the depreciable amount.
Questions about this tool
Which unit should I use?
Any measure that reflects wear: items produced, machine hours or kilometres for a vehicle.
Does depreciation change every year?
Yes, it rises in heavy-use years and falls in quiet ones.
What if use exceeds the estimate?
Revise the total expected units and recompute the rate per unit for the remaining periods.