Variable-declining balance uses the double-declining factor but also initiates the automatic switch to straight-line depreciation once that is greater than double-declining.

To calculate the depreciation value using the straight-line basis, or straight-line method (SLN), Excel uses a built-in function, SLN, which takes the arguments: cost, salvage, and life.

Form 4562: Depreciation and Amortization is an Internal Revenue Service (IRS) tax form used to depreciate or amortize property purchased for use in a business.

How to calculate depreciation for fixed assets with the straight-line method, the sum of the years’ digits method, and others, using Microsoft Excel ...