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Depreciation calculator

Calculate straight-line depreciation per year and the book value at the balance sheet date, including residual value and purchase part-way through the year.

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✓ First annual accounts free ✓ Micro to large entities ✓ Dutch GAAP: Title 9, Book 2 DCC ✓ Primary database in the EU

Calculate straight-line depreciation per year and the book value at the balance sheet date, including residual value and purchase part-way through the year.

Legal framework: art. 2:386 DCC

Depreciation calculator

Straight-line method under art. 2:386 DCC: depreciation over the expected useful life, residual value stays outside the depreciation base. In the year of purchase depreciation is charged pro rata to time.

Explanation

Fixed assets are depreciated over the expected useful life, disregarding any residual value (art. 2:386(4) DCC). The straight-line method is the most usual in the Netherlands: the depreciation base is spread evenly over the useful life. In the year of purchase depreciation is charged pro rata to time.

How to use the tool

  1. Enter cost, residual value and useful life in years.
  2. State the purchase date and the balance sheet date.
  3. You see the depreciation for the financial year, the accumulated depreciation and the book value.
Legal notice: this information is general in nature and does not replace tax or legal advice or an accountant's review. The accuracy and completeness of the annual accounts remain the responsibility of the board (art. 2:362(1) DCC).

Frequently asked questions

Is the depreciation calculator free to use?

Yes, the calculation tool works directly in your browser and requires no account. The amounts you enter are not sent or stored.

Enter cost, residual value and useful life in years?

Fixed assets are depreciated over the expected useful life, disregarding any residual value (art. 2:386(4) DCC). The straight-line method is the most usual in the Netherlands: the depreciation base is spread evenly over the useful life. In the year of purchase depreciation is charged pro rata to time.

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Preparing Dutch annual accounts?

Your first set of annual accounts is free, for every size class. Create an account and prepare the annual accounts of your Dutch company under Title 9 of Book 2 of the Dutch Civil Code.

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