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Business Calculators

Book Value Calculator

Verified formula Updated Jun 2026 Private — runs on your device

Enter details
Verified formula Private

Current book value

₹64,000

Accumulated depreciation
₹36,000

For general information only — not financial, tax, legal or medical advice. Verify before you rely on it.

How to use the Book Value Calculator

The Book Value Calculator works out your current book value, along with 1 related figure in an instant. Enter original cost, annual depreciation and years elapsed and the result updates as you type — it is free, needs no sign-up, and runs entirely in your browser so your figures stay private.

  1. Enter the original cost.
  2. Enter the annual depreciation.
  3. Enter the years elapsed.
  4. Read off your current book value, together with accumulated depreciation — the calculator updates automatically, with no button to press.

Formula

The Book Value Calculator uses the formula:

Current book value = Original cost - Annual depreciation × Years elapsed

Worked example

For example, with original cost of ₹100,000, annual depreciation of ₹18,000 and years elapsed of 2, the current book value is ₹64,000.

Inputs used
Original cost ₹100,000
Annual depreciation ₹18,000
Years elapsed 2
Results
Current book value ₹64,000
Accumulated depreciation ₹36,000

Results are estimates for educational use, not professional advice.

Key terms explained

Depreciation
The reduction in an asset's value over time as it is used or ages.

Frequently asked questions

Subtract accumulated depreciation from the original cost. A 1,00,000 asset depreciating 18,000 a year has a book value of 64,000 after 2 years.

It is the total depreciation charged so far, which is the annual amount times the years elapsed.

No. Book value is an accounting figure based on cost and depreciation. Market value is what the asset would actually sell for.

It should not. Depreciation normally stops once the book value reaches the asset's salvage value.

Enter the original cost. Enter the annual depreciation. Enter the years elapsed. Read off your current book value, together with accumulated depreciation — the calculator updates automatically, with no button to press.

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