When you use the Number of years depreciation method, the fixed asset's service life is used to calculate the depreciation amount.

In this example, a device was acquired at a cost of 100,000 RUB with a service life of five years. Therefore, the usage period amount is 15 (1+2+3+4+5). To calculate the depreciation rate for each year, the acquisition cost is multiplied by a fraction. The numerator is the year in reducing order, starting with the last (in the example, 5), and the denominator is the sum of the service life years.

Years |
Amount |
Percentage of depreciation |
Depreciation amount |
Depreciated value |
---|---|---|---|---|

1 |
100,000 |
100,000*5/15 = 33.33% |
33,333 |
66,667 |

2 |
66,667 |
100,000*4/15 = 26.67% |
26,667 |
40,000 |

3 |
40,000 |
100,000*3/15 = 20.00% |
20,000 |
20,000 |

4 |
20,000 |
100,000*2/15 = 13.33% |
13,333 |
6,667 |

5 |
6,667 |
100,000*1/15 = 6.67% |
6,667 |
0 |