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Units of Production Depreciation Calculator

What do the numbers come to once the work is shown?

Depreciation per unit and for the period from cost, salvage, total expected units and units used, capped at the remaining depreciable base.

  • Runs in your browser
  • Nothing stored or sent
  • Free, no sign-up
Your figures
Example figuresIllustrative only. Type over them with your own.
Depreciation for the period
$13,640
Rate per unit times units used
Depreciation per unit
0.22
Accumulated depreciation after this period
$53,240
Drawn to one scale
Depreciation for the period$13,640
Accumulated depreciation after this period$53,240
Book value after this period$66,760
All results
MeasureResult
Depreciation for the period$13,640
Depreciation per unit0.22
Accumulated depreciation after this period$53,240
Book value after this period$66,760
Units remaining258,000.00
How this was worked out
Work shownrecomputed as you type
Rate per unit = (cost - salvage) / total expected units
Expense = rate per unit x units used in the period
Expense is capped at the depreciable base not yet used

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Rate per unit = (cost - salvage) / total expected units
  • Expense = rate per unit x units used in the period
  • Expense is capped at the depreciable base not yet used

How it works

Units of production ties expense to use. A machine that runs more hours or makes more units in a year gets more depreciation that year. It suits assets whose wear depends on output more than on time, such as vehicles, presses and mining equipment.

The estimate of total units drives everything. If you revise the total, apply the change going forward from the current period and do not restate earlier years. Enter prior units so the cap uses the true remaining base.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

What units can I use?

Miles, machine hours, pieces produced or tons, as long as the same unit is used for total and period.

Can book value fall below salvage?

No. Expense is capped at the remaining depreciable base.

What if total units change?

Treat it as a change in estimate and apply the new rate to the remaining depreciable base.

Formulas on this page are the standard definitions.

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

Related audit calculators

CalculatorSum-of-the-Years-Digits Depreciation CalculatorSum-of-the-years-digits expense for any year, accumulated depreciation and book value from cost, salvage and useful life.CalculatorPartial-Year Straight-Line Depreciation CalculatorFirst-year, full-year and final-year straight-line expense when an asset enters service mid-year, using a monthly convention.CalculatorChange in Depreciation Estimate Calculator: Prospective RevisionNew annual depreciation after a revision of useful life or salvage, applied prospectively to the remaining book value.
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