Start / Machinery and application / Machinery cost
Enter the machine's value, residual, useful life, and use to see each year's depreciation by the chosen method, the book value, the depreciation cost per hour, and the comparison with the Federal Revenue tax rate for shifts.
Pre-sizing and estimating tool: the results do not replace a design, calculation, or report signed by a qualified professional, nor verification against the applicable standards.
How much the asset is still worth on the books at the end of each year, by the chosen method (bold line), by the other methods and by the tax rule.
Bars: depreciation of each year by the chosen method and tax rule. Line: depreciation cost per productive hour.
Annual depreciation, accumulated depreciation and book value at the end of each year; cost per productive hour and, alongside it, the tax depreciation and the tax balance.
Drag the controls to simulate data different from what you entered (from 30% less to 30% more) and watch the result change instantly.
First-year depreciation for changes in purchase value, residual value, and useful life, using the chosen method.
The calculation done in steps, with the values you entered.
Take this page's results to another calculator, with the fields already filled in.
The calculation memo gathers this page's inputs, results, equations, assumptions, and references, with fields for project, responsible person, and review. The full report also includes the charts and interpretations, in color. In the print window, choose Save as PDF.
Enter the purchase price, the residual value as a % of the price, the useful life in years, and the start year. Choose the accounting method: straight-line, sum-of-years'-digits, declining balance, per hours of use, or same as tax. Then enter the use (shifts per day, hours per shift, days per year, and availability) to see the cost per hour. The asset type sets the tax rate.
Hypothetical values, to understand the calculation. They are not technical or market references.
R$ 500,000 machine, residual of 10% (R$ 50,000), useful life of 10 years, straight-line method. Works 2 shifts of 8 h, 250 days per year, with 85% availability: that is 3,400 productive hours per year.
Accounting depreciation: (R$ 500,000 − R$ 50,000) ÷ 10 = R$ 45,000 per year, or R$ 13.24 per productive hour. At the end of year 5, the book value is R$ 275,000.
At a 10% tax rate with a 1.5 coefficient (16 hours of use per day), first-year tax depreciation would be R$ 75,000, different from the accounting figure. This difference matters for tax planning.
It is the loss of equipment value from use, time and obsolescence, charged as a cost over the useful life. A R$ 500,000 machine worth R$ 50,000 after 10 years generates R$ 450,000 of depreciation cost over that period. This cost goes into the machine hourly cost, into product prices and, under the tax rules, into income tax.
Using the straight-line method, the example machine depreciates R$ 45,000 per year over 10 years. With 2 shifts of 8 hours, 250 days and 85% availability, that is 3,400 productive hours per year, so depreciation is R$ 13.24 per machine hour. At the end of year 5, the book value is R$ 275,000.
For cost and budgeting, the straight-line method is the most used and easiest to explain. Sum-of-years'-digits and declining balance put more cost at the start (in the example, R$ 81,818 and R$ 100,000 in year 1) and come closer to the real drop in used-equipment prices. By hours of use is best when the machine works irregularly, for example during harvest. CPC 27 requires the method that reflects the pattern in which the asset's economic benefits are consumed.
Annex III of RFB Normative Instruction No. 1,700/2017 sets out the useful life and rate by type of asset, by NCM: industrial machinery and equipment in general 10% per year (10 years), computers 20% (5 years), passenger cars 20% (5 years), trucks, tractors, and buses 25% (4 years), installations and furniture 10%, and buildings 4% (25 years). Some items in chapter 84 have their own rate: check the NCM of your asset. The rate applies to the acquisition cost, with no residual value.
Art. 323 of the Income Tax Regulation (Decree No. 9,580/2018) allows the tax rate on movable assets to be multiplied by 1.0 for one 8-hour shift, 1.5 for two shifts, and 2.0 for three shifts. In the example, 16 hours a day raises the machine's rate from 10% to 15%: R$ 75,000 per year for 6 years and R$ 50,000 in the 7th. The rule does not apply to buildings.
No. Only under the actual profit regime is the depreciation charge deductible for IRPJ and CSLL. Under the presumed profit regime and the Simples Nacional, tax is calculated on revenue, and depreciation does not change the tax due, but it is still a real cost for setting prices. The difference between accounting and tax depreciation is tracked by the accountant in the Lalur.
It considers full years (without prorating the start month), a single useful life, and a single residual value, with no revaluation and no impairment test. Used assets, acquisitions with incentives (incentive accelerated depreciation), and technical appraisal fees are not included. For the balance sheet and taxes, confirm the rates and classification with your accountant.
Important notice: the Agrocalcs tools make estimates and preliminary sizing based on the data entered and on published engineering methods. They do not replace a design, a calculation report or a report signed by a qualified professional (CREA/ART), nor verification against the applicable technical standards and legislation, such as the Regulatory Standards of the Ministry of Labor. Material and fuel properties vary: check with the manufacturer or with analyses of your process before deciding. By using the site, you agree to the Terms of Use.
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