Straight-line depreciation schedule by equipment type — for tax planning and product pricing.
Annual depreciation
Straight-line over 10 years
$2,975.00
Monthly depreciation
$247.92
Depreciable basis
Cost − salvage
$29,750.00
Salvage value
$5,250.00
Book value by year
Straight-line depreciation spreads an asset's cost evenly across its useful life. Annual deduction = (cost − salvage) ÷ life. Useful for Schedule F / Schedule C tax planning and pricing your products to cover equipment replacement.
IRS MACRS depreciation has different rules and bonus depreciation / Section 179 can let you deduct the full cost in year one for qualified assets — consult your accountant for tax filing.
Educational estimate only — not tax advice.
annual_dep = (cost − salvage) ÷ useful_life_years
Payroll True Cost
Total cost to employ someone — wages + FICA + FUTA + state UI + workers comp + benefits. The real number, not the paycheck number.
Cost-Plus Pricing
Set a retail price from your cost and target margin — with a sanity check against competitor pricing.
Tractor Fuel Cost
Diesel gallons per hour, per day, per year by HP and load — plus cost per acre.