Calculating Depreciation Expense for the First Two Years

Partial Depreciation for Year 1

Full Year Deprecation for Year 2

Straight-Line Depreciation

First: Allocate Total Annual/12 month Depreciation on a Monthly Basis

Annual Deprecation /// 12 months = Monthly Depreciation

$ /// 12 = $

Second: Allocate Monthly Depreciation for Year 2020, Year 1

From October 1 ------- December 31 = ? Months

Third: Calculate Total Depreciation for Year 1/ Partial Year