Depreciation Workbench
Tax depreciation and accounting depreciation are maintained in separate ledgers and never merged (DEMO DATA)
Tax depreciation ledger
Declining Balance · 5% · rule RULE-TD-10
Tax basis
| Year | Opening NBV | Depreciation | Closing NBV |
|---|---|---|---|
| 2026 | SAR 42,000,000 | SAR 2,100,000 | SAR 39,900,000 |
| 2027 | SAR 39,900,000 | SAR 1,995,000 | SAR 37,905,000 |
| 2028 | SAR 37,905,000 | SAR 1,895,250 | SAR 36,009,750 |
| 2029 | SAR 36,009,750 | SAR 1,800,488 | SAR 34,209,262 |
| 2030 | SAR 34,209,262 | SAR 1,710,463 | SAR 32,498,799 |
| 2031 | SAR 32,498,799 | SAR 1,624,940 | SAR 30,873,859 |
| 2032 | SAR 30,873,859 | SAR 1,543,693 | SAR 29,330,166 |
| 2033 | SAR 29,330,166 | SAR 1,466,508 | SAR 27,863,658 |
| 2034 | SAR 27,863,658 | SAR 1,393,183 | SAR 26,470,475 |
| 2035 | SAR 26,470,475 | SAR 1,323,524 | SAR 25,146,951 |
| 2036 | SAR 25,146,951 | SAR 1,257,348 | SAR 23,889,603 |
| 2037 | SAR 23,889,603 | SAR 1,194,480 | SAR 22,695,123 |
| 2038 | SAR 22,695,123 | SAR 1,134,756 | SAR 21,560,367 |
| 2039 | SAR 21,560,367 | SAR 1,078,018 | SAR 20,482,349 |
| 2040 | SAR 20,482,349 | SAR 1,024,117 | SAR 19,458,232 |
| 2041 | SAR 19,458,232 | SAR 972,912 | SAR 18,485,320 |
| 2042 | SAR 18,485,320 | SAR 924,266 | SAR 17,561,054 |
| 2043 | SAR 17,561,054 | SAR 878,053 | SAR 16,683,001 |
| 2044 | SAR 16,683,001 | SAR 834,150 | SAR 15,848,851 |
| 2045 | SAR 15,848,851 | SAR 792,443 | SAR 15,056,408 |
| 2046 | SAR 15,056,408 | SAR 752,820 | SAR 14,303,588 |
| 2047 | SAR 14,303,588 | SAR 715,179 | SAR 13,588,409 |
| 2048 | SAR 13,588,409 | SAR 679,420 | SAR 12,908,989 |
| 2049 | SAR 12,908,989 | SAR 645,449 | SAR 12,263,540 |
| 2050 | SAR 12,263,540 | SAR 613,177 | SAR 11,650,363 |
Accounting depreciation ledger
Straight Line · useful life 25 years · accounting policy
Accounting basis
| Year | Opening NBV | Depreciation | Closing NBV |
|---|---|---|---|
| 2026 | SAR 42,000,000 | SAR 1,600,000 | SAR 40,400,000 |
| 2027 | SAR 40,400,000 | SAR 1,600,000 | SAR 38,800,000 |
| 2028 | SAR 38,800,000 | SAR 1,600,000 | SAR 37,200,000 |
| 2029 | SAR 37,200,000 | SAR 1,600,000 | SAR 35,600,000 |
| 2030 | SAR 35,600,000 | SAR 1,600,000 | SAR 34,000,000 |
| 2031 | SAR 34,000,000 | SAR 1,600,000 | SAR 32,400,000 |
| 2032 | SAR 32,400,000 | SAR 1,600,000 | SAR 30,800,000 |
| 2033 | SAR 30,800,000 | SAR 1,600,000 | SAR 29,200,000 |
| 2034 | SAR 29,200,000 | SAR 1,600,000 | SAR 27,600,000 |
| 2035 | SAR 27,600,000 | SAR 1,600,000 | SAR 26,000,000 |
| 2036 | SAR 26,000,000 | SAR 1,600,000 | SAR 24,400,000 |
| 2037 | SAR 24,400,000 | SAR 1,600,000 | SAR 22,800,000 |
| 2038 | SAR 22,800,000 | SAR 1,600,000 | SAR 21,200,000 |
| 2039 | SAR 21,200,000 | SAR 1,600,000 | SAR 19,600,000 |
| 2040 | SAR 19,600,000 | SAR 1,600,000 | SAR 18,000,000 |
| 2041 | SAR 18,000,000 | SAR 1,600,000 | SAR 16,400,000 |
| 2042 | SAR 16,400,000 | SAR 1,600,000 | SAR 14,800,000 |
| 2043 | SAR 14,800,000 | SAR 1,600,000 | SAR 13,200,000 |
| 2044 | SAR 13,200,000 | SAR 1,600,000 | SAR 11,600,000 |
| 2045 | SAR 11,600,000 | SAR 1,600,000 | SAR 10,000,000 |
| 2046 | SAR 10,000,000 | SAR 1,600,000 | SAR 8,400,000 |
| 2047 | SAR 8,400,000 | SAR 1,600,000 | SAR 6,800,000 |
| 2048 | SAR 6,800,000 | SAR 1,600,000 | SAR 5,200,000 |
| 2049 | SAR 5,200,000 | SAR 1,600,000 | SAR 3,600,000 |
| 2050 | SAR 3,600,000 | SAR 1,600,000 | SAR 2,000,000 |
Annual comparison
Two separate series — the ledgers are never combined into one figure
Variance analysis
Timing difference between the two bases — presented as a neutral variance, not a saving
| Year | Tax depreciation | Accounting depreciation | Annual variance | Cumulative variance |
|---|---|---|---|---|
| 2026 | SAR 2,100,000 | SAR 1,600,000 | SAR 500,000 | SAR 500,000 |
| 2027 | SAR 1,995,000 | SAR 1,600,000 | SAR 395,000 | SAR 895,000 |
| 2028 | SAR 1,895,250 | SAR 1,600,000 | SAR 295,250 | SAR 1,190,250 |
| 2029 | SAR 1,800,488 | SAR 1,600,000 | SAR 200,488 | SAR 1,390,738 |
| 2030 | SAR 1,710,463 | SAR 1,600,000 | SAR 110,463 | SAR 1,501,201 |
| 2031 | SAR 1,624,940 | SAR 1,600,000 | SAR 24,940 | SAR 1,526,141 |
| 2032 | SAR 1,543,693 | SAR 1,600,000 | SAR -56,307 | SAR 1,469,834 |
| 2033 | SAR 1,466,508 | SAR 1,600,000 | SAR -133,492 | SAR 1,336,342 |
| 2034 | SAR 1,393,183 | SAR 1,600,000 | SAR -206,817 | SAR 1,129,525 |
| 2035 | SAR 1,323,524 | SAR 1,600,000 | SAR -276,476 | SAR 853,049 |
| 2036 | SAR 1,257,348 | SAR 1,600,000 | SAR -342,652 | SAR 510,397 |
| 2037 | SAR 1,194,480 | SAR 1,600,000 | SAR -405,520 | SAR 104,877 |
| 2038 | SAR 1,134,756 | SAR 1,600,000 | SAR -465,244 | SAR -360,367 |
| 2039 | SAR 1,078,018 | SAR 1,600,000 | SAR -521,982 | SAR -882,349 |
| 2040 | SAR 1,024,117 | SAR 1,600,000 | SAR -575,883 | SAR -1,458,232 |
| 2041 | SAR 972,912 | SAR 1,600,000 | SAR -627,088 | SAR -2,085,320 |
| 2042 | SAR 924,266 | SAR 1,600,000 | SAR -675,734 | SAR -2,761,054 |
| 2043 | SAR 878,053 | SAR 1,600,000 | SAR -721,947 | SAR -3,483,001 |
| 2044 | SAR 834,150 | SAR 1,600,000 | SAR -765,850 | SAR -4,248,851 |
| 2045 | SAR 792,443 | SAR 1,600,000 | SAR -807,557 | SAR -5,056,408 |
| 2046 | SAR 752,820 | SAR 1,600,000 | SAR -847,180 | SAR -5,903,588 |
| 2047 | SAR 715,179 | SAR 1,600,000 | SAR -884,821 | SAR -6,788,409 |
| 2048 | SAR 679,420 | SAR 1,600,000 | SAR -920,580 | SAR -7,708,989 |
| 2049 | SAR 645,449 | SAR 1,600,000 | SAR -954,551 | SAR -8,663,540 |
| 2050 | SAR 613,177 | SAR 1,600,000 | SAR -986,823 | SAR -9,650,363 |
Method election simulation
Simulations are informational only — they never overwrite a stored ledger
Choose a method to preview its effect on the tax ledger. Applying an election requires human approval.