How To Calculate Straight Line Depreciation Without Salvage Value. Therefore, the salvage value is 0. The schedule is presented on an annually basis.

In this example, the calculation is $105,000 minus $5,000 divided by 10 years, or $10,000 per year. By inputting a variety of data for each of the major assets you own, you will be better able to think. The straight line depreciation method uses this formula: