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Reference table

Declining Balance Depreciation Table: First year depreciation by Asset cost (book value)

Reference table of first year depreciation for Declining Balance Depreciation across a range of asset cost (book value) values — exact, engine-computed figures you can read off at a glance.

By Priya Nair, MBA, Finance & Strategy · Updated Jun 2026 · 1 min read

This declining balance depreciation reference table shows the first year depreciation for a range of asset cost (book value) values, assuming a depreciation rate of 2%. Every figure is computed with the same engine that powers our Declining Balance Depreciation Calculator, so the numbers are exact.

Asset cost (book value)First year depreciationBook value after year 1
₹25,000₹5,000₹20,000
₹50,000₹10,000₹40,000
₹75,000₹15,000₹60,000
₹1,00,000₹20,000₹80,000
₹1,50,000₹30,000₹1,20,000
₹2,00,000₹40,000₹1,60,000
₹3,00,000₹60,000₹2,40,000
₹5,00,000₹1,00,000₹4,00,000
₹7,00,000₹1,40,000₹5,60,000
₹10,00,000₹2,00,000₹8,00,000

How to use this table

Find the row closest to your asset cost (book value) and read across to the first year depreciation. For a value between two rows, the real figure sits between them — or enter your exact numbers in the Declining Balance Depreciation Calculator for a precise answer.

Need a value that is not in the table? — the Declining Balance Depreciation Calculator does it instantly, for free, with the formula and a worked example built in.

Continue exploring business calculators with these tools: Discount Calculator, Price Elasticity of Demand Calculator, Profit Margin Calculator, Gross Profit Calculator, ROI Calculator.

Calculators in this guide

Frequently asked questions

Each cell is computed with the standard formula using exact arithmetic — the same calculation behind our Declining Balance Depreciation Calculator — so every figure is accurate for the stated assumptions.

Yes. The table covers common asset cost (book value) values; for any exact figure, enter your own numbers in the Declining Balance Depreciation Calculator.

Priya Nair · MBA, Finance & Strategy

Priya Nair is a business analyst and MBA who advises small businesses and startups on pricing, unit economics and growth metrics.