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Depreciation schedule estimator

Estimate your annual Div 43 capital works and Div 40 plant & equipment deductions.

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$
Plant & equipment items
$
yrs
$
yrs

Total annual deduction

$8,800

Div 43 capital works
$7,500
Div 40 plant & equipment
$1,300
  1. 1

    Applied Div 43 capital works deduction

    Construction cost $300,000 depreciated straight-line at 2.5%/year over 40 years.

    $7,500.00

  2. 2

    Depreciated: Carpet

    Prime cost (straight-line) method: cost ÷ effective life.

    $500.00

  3. 3

    Depreciated: Appliance

    Diminishing value method, first-year figure: cost × (200% ÷ effective life).

    $800.00

  4. 4

    Total annual depreciation deduction

    Sum of the Div 43 capital works deduction and all Div 40 plant & equipment items.

    $8,800.00

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Assumptions

  • Diminishing value figures shown are the first-year deduction only — the deduction reduces in later years as the asset's opening value declines.
  • Assumes all plant & equipment items were held for the full financial year (no pro-rating for part-year ownership).
  • Div 43 capital works are assumed to still be within their 40-year deduction window.

Note

These figures are estimates only, based on the assumptions above. They do not constitute financial, tax, or accounting advice. Please consult a registered tax agent or accountant before making any decisions. We accept no liability for any loss arising from reliance on this calculator.