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Can a Depreciation formula calculate different amounts for first and last years?

edited Jun 2, 2025 2:39PM in Ask A Guru 5 comments

Hello Gurus!

I need to come up with a depreciation method that divides the value of the asset by its useful life to arrive at annual depreciation, then finds 50% of that annual amount and assigns it to first and last years, and all years in between get the full annual depreciation.

Note that the last year will effectively be added as an extra year here.


Example:

So, if asset costs $1000, and the useful life is 10 years,

We find annual depreciation as 10k/10=$1k.

Then, we take 50% of $1k and assign it to year 1 and year 11 ($500 year 1 and $500 year 11)

And each period in year 1 and year 11 get $500/12= $40.16.

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