Asset Depreciation Calculator (SLM & WDV)

Calculate annual asset depreciation using both the Straight-Line Method (SLM) and Written Down Value (WDV) method in accordance with Schedule II of the Companies Act, 2013 and Section 32 of the Income Tax Act.

Worked Example: ₹5 Lakh Server Asset

Purchase = ₹5,00,000, Salvage = 5% (₹25,000), Life = 5 yrs. SLM Annual Depreciation = ₹95,000/yr. WDV Year 1 (40%) = ₹2,00,000.

Official Reference & Reviewer

Governing Law: Companies Act 2013 Schedule II & Income Tax Act Section 32.
Reviewed by: FilingBy Corporate Advisory Desk. Last updated: August 2026.