[Company Name]

Bulk Purchase Depreciation Calculator

[Date]

PURCHASE PRICE $250,000

Gray cells will be calculated for you. You do not need to enter anything in them. [Company Name] CONFIDENTIAL

Book value Fair market Book value

ASSETS SELLER VALUE BUYER
Current
Cash $500 $500 $500
Accounts receivable $20,000 $18,000 $18,000
Inventory $24,000 $26,000 $26,000
Total $44,500 $44,500 $44,500
Property, plant, and equipment
Land $20,000 $40,000 $40,000
Building $150,000 $175,000 $175,000
Building improvements $50,000 $30,000 $30,000
Computers and office equipment $3,000 $2,500 $2,500
Furniture and fixtures $5,000 $3,000 $3,000
Machinery $25,000 $10,000 $10,000
Vehicles $25,000 $10,000 $10,000
Total $278,000 $270,500 $270,500
Intangibles
Goodwill $55,000
Other intangibles $25,000 $10,000 $10,000
Total $25,000 $10,000 $65,000

Total assets $347,500 $325,000 $380,000

LIABILITIES
Accounts payable $30,000 $30,000 $30,000
Accrued expenses $20,000 $20,000 $20,000
Long-term liabilities $80,000 $80,000 $80,000
Total $130,000 $130,000 $130,000
Net assets $217,500 $195,000 $250,000
[Company Name]
Straight-Line Depreciation and Amortization Schedule
[Date]

Number of months in first year 6

Gray cells will be calculated for you. You do not need to enter anything in them. [Company Name] CONFIDENTIAL
1 2 3 4

Salvage Recovery Current-year Accumulated Current-year Accumulated Current-year Accumulated Current-year Accumulated
Property Cost value period deduction deduction deduction deduction deduction deduction deduction deduction
Depreciable Assets
Building $175,000 $20,000 25 $3,100 $3,100 $6,200 $9,300 $6,200 $15,500 $6,200 $21,700
Building improvements $30,000 $0 25 $600 $600 $1,200 $1,800 $1,200 $3,000 $1,200 $4,200
Computers and office equipment $2,500 $1,500 5 $100 $100 $200 $300 $200 $500 $200 $700
Furniture and fixtures $3,000 $500 7 $179 $179 $357 $536 $357 $893 $357 $1,250
Machinery $10,000 $5,000 7 $357 $357 $714 $1,071 $714 $1,786 $714 $2,500
Vehicles $10,000 $2,500 5 $750 $750 $1,500 $2,250 $1,500 $3,750 $1,500 $5,250
Total depreciation $5,086 $5,086 $10,171 $15,257 $10,171 $25,429 $10,171 $35,600
Amortizable Assets
Goodwill $55,000 $0 5 $5,500 $5,500 $11,000 $16,500 $11,000 $27,500 $11,000 $38,500
Other intangibles $10,000 $0 5 $1,000 $1,000 $2,000 $3,000 $2,000 $5,000 $2,000 $7,000
Total amortization $6,500 $6,500 $13,000 $19,500 $13,000 $32,500 $13,000 $45,500
TOTAL $295,500 $29,500 $11,586 $11,586 $23,171 $34,757 $23,171 $57,929 $23,171 $81,100
 5 6 7 8 9 10 11

Current-year Accumulated Current-year Accumulated Current-year Accumulated Current-year Accumulated Current-year Accumulated Current-year Accumulated Current-year
deduction deduction deduction deduction deduction deduction deduction deduction deduction deduction deduction deduction deduction

$6,200 $27,900 $6,200 $34,100 $6,200 $40,300 $6,200 $46,500 $6,200 $52,700 $6,200 $58,900 $6,200
$1,200 $5,400 $1,200 $6,600 $1,200 $7,800 $1,200 $9,000 $1,200 $10,200 $1,200 $11,400 $1,200
$200 $900 $100 $1,000
$357 $1,607 $357 $1,964 $357 $2,321 $179 $2,500
$714 $3,214 $714 $3,929 $714 $4,643 $357 $5,000
$1,500 $6,750 $750 $7,500
$10,171 $45,771 $9,321 $55,093 $8,471 $55,064 $7,936 $63,000 $7,400 $62,900 $7,400 $70,300 $7,400

$11,000 $49,500 $5,500 $55,000

$2,000 $9,000 $1,000 $10,000
$13,000 $58,500 $6,500 $65,000 $0 $0 $0 $0 $0 $0 $0 $0 $0
$23,171 $104,271 $15,821 $120,093 $8,471 $55,064 $7,936 $63,000 $7,400 $62,900 $7,400 $70,300 $7,400
11 12 13 14 15 16 17

Accumulated Current-year Accumulated Current-year Accumulated Current-year Accumulated Current-year Accumulated Current-year Accumulated Current-year Accumulated
deduction deduction deduction deduction deduction deduction deduction deduction deduction deduction deduction deduction deduction

$65,100 $6,200 $71,300 $6,200 $77,500 $6,200 $83,700 $6,200 $89,900 $6,200 $96,100 $6,200 $102,300
$12,600 $1,200 $13,800 $1,200 $15,000 $1,200 $16,200 $1,200 $17,400 $1,200 $18,600 $1,200 $19,800

$77,700 $7,400 $85,100 $7,400 $92,500 $7,400 $99,900 $7,400 $107,300 $7,400 $114,700 $7,400 $122,100

$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$77,700 $7,400 $85,100 $7,400 $92,500 $7,400 $99,900 $7,400 $107,300 $7,400 $114,700 $7,400 $122,100
 18 19 20 21 22 23 24

Current-year Accumulated Current-year Accumulated Current-year Accumulated Current-year Accumulated Current-year Accumulated Current-year Accumulated Current-year
deduction deduction deduction deduction deduction deduction deduction deduction deduction deduction deduction deduction deduction

$6,200 $108,500 $6,200 $114,700 $6,200 $120,900 $6,200 $127,100 $6,200 $133,300 $6,200 $139,500 $6,200
$1,200 $21,000 $1,200 $22,200 $1,200 $23,400 $1,200 $24,600 $1,200 $25,800 $1,200 $27,000 $1,200

$7,400 $129,500 $7,400 $136,900 $7,400 $144,300 $7,400 $151,700 $7,400 $159,100 $7,400 $166,500 $7,400

$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$7,400 $129,500 $7,400 $136,900 $7,400 $144,300 $7,400 $151,700 $7,400 $159,100 $7,400 $166,500 $7,400
24 25 26

Accumulated Current-year Accumulated Current-year Accumulated

deduction deduction deduction deduction deduction

$145,700 $6,200 $151,900 $3,100 $155,000

$28,200 $1,200 $29,400 $600 $30,000

$173,900 $7,400 $181,300 $3,700 $185,000

$0 $0 $0 $0 $0
$173,900 $7,400 $181,300 $3,700 $185,000